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.


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