26-U.S.C.-5043
§5043 – Collection of Taxes On Wines
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart C > Section 5043
Details
- Reference: Section 5043
- Legend: §5043 – Collection of Taxes On Wines
- USCode Year: 2013
Provision Content
(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 transferors 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(B) in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall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, §201, Sept. 2, 1958, 72 Stat. 1332; amended Pub. L. 94–455, title XIX, §1905(b)(2)(C), Oct. 4, 1976, 90 Stat. 1822; Pub. L. 96–39, title VIII, §807(a)(8), July 26, 1979, 93 Stat. 281; Pub. L. 105–206, title VI, §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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5010 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5010, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
Part I – Gallonage Taxes in the Legal Encyclopedia: Wines
In this entry about Part I – Gallonage Taxes, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
Subpart A – Distilled Spirits in the Legal Encyclopedia: Distilled Spirits
In this entry about Subpart A – Distilled Spirits, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
27-U.S.C.-217 in the Legal Encyclopedia: And Beer
In this entry about 27-U.S.C.-217, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
Leave a Reply