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Subpart C⁠—Wines — Front Matter

Chap.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.

Editorial Notes

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.

Amendments

1997⁠—Pub. L. 105–34, title XIV, § 1416(b)(3), Aug. 5, 1997, 111 Stat. 1048, struck out “unmerchantable” before “wine” in item 5044.