26 U.S. Code § 5044 - Refund of tax on wine
No claim under subsection (a) shall be allowed unless filed within 6 months after the date of the return of the wine to bond.
All provisions of this chapter applicable to wine in bond on the premises of a bonded wine cellar and to removals thereof shall be applicable to wine returned to bond under the provisions of this section.
1998—Subsec. (a). Pub. L. 105–206 substituted “removed from a bonded wine cellar” for “produced in the United States” in introductory provisions.
1997—Pub. L. 105–34, § 1416(b)(2), struck out “unmerchantable” after “tax on” in section catchline.
Subsec. (a). Pub. L. 105–34, § 1416(a), struck out “as unmerchantable” after “to bond” in introductory provisions.
1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Amendment by Pub. L. 105–206 effective, 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 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
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