26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART I-GALLONAGE TAXESSubpart C-Wines
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
Amendments
1997-