§5362. Removals of wine from bonded wine cellars — Inbound Citations
26 U.S.C. § 5362
Cited by 6 provisions in release 119-102.
Citations to §5362(b)
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(A) in the case of any transfer of wine in bond as authorized under the provisions of section 5362(b), the liability for payment of the tax shall become the liability of the transferee from the time of removal of the wine from the transferor’s premises, and the transferor shall thereupon be relieved of such liability; and
Citations to §5362(c)
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(B) in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall become the liability of such person from the time of the removal of the wine from the bonded wine cellar, and such proprietor shall thereupon be relieved of such liability.
Citations to §5362(c)(6)
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(1) from the premises of a bonded wine cellar authorized to remove such material by section 5362(c)(6);
Citations to §5362(d)
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(13) without payment of tax for use on bonded wine cellar premises in the production of wine or wine products which will be rendered unfit for beverage use and removed pursuant to section 5362(d); or