---
kind: "section"
citation: "26 U.S.C. § 5371"
title: "26"
title_heading: "Internal Revenue Code"
number: "5371"
heading: "Insurance coverage, etc."
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5371"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter F — Bonded and Taxpaid Wine Premises"
  - "Part II — Operations"
---

# §5371. Insurance coverage, etc.


Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine [spirits](/usc/26/5002.md?p=a-8) authorized by law shall be allowed only to the extent that the claimant is not indemnified or recompensed for the tax.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5371, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.