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TITLE 26 > Subtitle E > CHAPTER 51 > Subchapter A > PART I > Subpart C
NOTES:
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 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.
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