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2017 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51 - Distilled Spirits, Wines, and Beer
Subchapter F - Bonded and Taxpaid Wine Premises
Part II - Operations
Sec. 5371 - Insurance coverage, etc.
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| 26 U.S.C. § 5371 (2017) |
| §5371. Insurance coverage, etc. |
|
Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits authorized by law shall be allowed only to the extent that the claimant is not indemnified or recompensed for the tax. |
|
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1382.) |
|
PRIOR PROVISIONS
A prior section 5371, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter F - Bonded and Taxpaid Wine Premises PART II - OPERATIONS Sec. 5371 - Insurance coverage, etc. |
| section 5371 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1382 |
| Public Law 85-859 |
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