26 U.S.C. § 5044 — Refund of tax on wine
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 199 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
In the case of any wine removed from a bonded wine cellar* and returned to bond under section 5361—
any tax imposed by section 5041 shall, if paid, be refunded or credited, without interest, to the proprietor of the bonded wine cellar to which such wine is delivered; or
if any tax so imposed has not been paid, the person liable for the tax may be relieved of liability therefor,
under such regulations as the Secretary* may prescribe. Such regulations may provide that claim for refund or credit under paragraph (1), or relief from liability under paragraph (2), may be made only with respect to minimum quantities specified in such regulations. The burden of proof in all such cases shall be on the applicant.
No claim under subsection (a) shall be allowed unless filed within 6 months after the date of the return of the wine to bond.
All provisions of this chapter applicable to wine in bond on the premises of a bonded wine cellar and to removals thereof shall be applicable to wine returned to bond under the provisions of this section.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1332; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1416(a), (b)(2), Aug. 5, 1997, 111 Stat. 1048; Pub. L. 105–206, title VI, § 6014(b)(2), July 22, 1998, 112 Stat. 820.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1332
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1997Amended · Pub. L. 105-34 · 111 Stat. 1048
- 1998Amended · Pub. L. 105-206 · 112 Stat. 820
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
all 0 arguments · sorted by: best
no arguments yet — make the first case