§5042. Exemption from tax — Inbound Citations
26 U.S.C. § 5042
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 5042 as a whole
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(f) Notwithstanding subsection (a), any wine produced in the United States at any place other than the bonded premises provided for in this chapter shall (except as provided in section 5042 in the case of tax-free production) be subject to tax at the rate prescribed in subsection (b) at the time of production and whether or not removed for consumption or sale.
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(a) Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and, except as provided under section 5551(d), file bond and receive permission to operate.
Citations to §5042(a)(1)
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(3) cider exempt from tax under the provisions of section 5042(a)(1).