The taxes on wine provided for in this subpart shall be paid—
(1) Bonded wine cellars
In the case of wines removed from any bonded wine cellar, by the proprietor of such bonded wine cellar; except that—
(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
(B)in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section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.
(2) Foreign wine
In the case of foreign wines which are not transferred to a bonded wine cellar free of tax under section
5364, by the importer thereof.
(3) Other wines
Immediately, in the case of any wine produced, imported, received, removed, or possessed otherwise than as authorized by law, by any person producing, importing, receiving, removing, or possessing such wine; and all such persons shall be jointly and severally liable for such tax with each other as well as with any proprietor, transferee, or importer who may be liable for the tax under this subsection.
(b) Payment of tax
The taxes on wines shall be paid in accordance with section
A prior section
5043, act Aug. 16, 1954, ch. 736, 68A Stat. 610, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
1998—Subsec. (a)(2). Pub. L. 105–206inserted “which are not transferred to a bonded wine cellar free of tax under section
5364” after “foreign wines”.
1979—Subsec. (a)(1)(A). Pub. L. 96–39struck out “between bonded wine cellars” after “transfer of wine in bond”.
1976—Subsec. (b). Pub. L. 94–455substituted “The taxes” for “Except as provided in subsection (a)(3), the taxes”.
Effective Date of 1998 Amendment
Amendment by Pub. L. 105–206effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates (see section 1422(c) ofPub. L. 105–34set out as an Effective Date note under section
5364 of this title), see section 6024 ofPub. L. 105–206, set out as a note under section
1 of this title.
Amendment by Pub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) ofPub. L. 94–455, set out as a note under section
5005 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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