US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
  January 7, 2003 and December 19, 2003]
[CITE: 26USC5043]

 
                     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
 
Sec. 5043. Collection of taxes on wines


(a) Persons liable for payment

    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            (B) in the case of any wine withdrawn by a person other than 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 5061.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1332; 
amended Pub. L. 94-455, title XIX, Sec. 1905(b)(2)(C), Oct. 4, 1976, 90 
Stat. 1822; Pub. L. 96-39, title VIII, Sec. 807(a)(8), July 26, 1979, 93 
Stat. 281; Pub. L. 105-206, title VI, Sec. 6014(b)(1), July 22, 1998, 
112 Stat. 820.)


                            Prior Provisions

    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.


                               Amendments

    1998--Subsec. (a)(2). Pub. L. 105-206 inserted ``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. 96-39 struck out ``between bonded 
wine cellars'' after ``transfer of wine in bond''.
    1976--Subsec. (b). Pub. L. 94-455 substituted ``The taxes'' for 
``Except as provided in subsection (a)(3), the taxes''.


                    Effective Date of 1998 Amendment

    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 
1422(c) of Pub. L. 105-34 set out as an Effective Date note under 
section 5364 of this title), see section 6024 of Pub. L. 105-206, set 
out as a note under section 1 of this title.


                    Effective Date of 1979 Amendment

    Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 
of Pub. L. 96-39, set out as a note under section 5001 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1905(d) 
of Pub. L. 94-455, set out as a note under section 5005 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5005, 5061, 5362 of this 
title.