US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Notes
Notes
About
Privacy
MCP
…
/
United States Code
/
Title 26 — Internal Revenue Code
/
Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes
/
Chapter 51 — Distilled Spirits, Wines, and Beer
/
Subchapter A — Gallonage and Occupational Taxes
/
Part I — Gallonage Taxes
/
Subpart C — Wines
‹
Subpt. B
Repealed
Subpt. D
Beer
›
Subpart C — Wines
Search Subpart C full text →
§5041
Imposition and rate of tax
§5042
Exemption from tax
§5043
Collection of taxes on wines
§5044
Refund of tax on wine
§5045
Cross references
‹
Subpt. B
Repealed
Subpt. D
Beer
›
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation