26 U.S. Code Part I, Subpart C - Wines

Sec. 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.
Prior Provisions

A prior subpart C, comprising sections 5041 to 5045, related to wines, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1313.

1997—Pub. L. 105–34, title XIV, § 1416(b)(3),Aug. 5, 1997, 111 Stat. 1048, struck out “unmerchantable” before “wine” in item 5044.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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