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26 U.S.C. § 5044

Refund of tax on wine

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 5044, Refund of tax on wine, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463616
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Full text

In the case of any wine removed from a bonded wine cellar and returned to bond under section 5361— 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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.