Source: http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleE.htm
Timestamp: 2014-12-21 21:44:49
Document Index: 514308755

Matched Legal Cases: ['§201', '§3', '§202', '§3', '§3', '§3', '§2', '§501', '§806', '§6', '§1906', '§6101', '§11201', '§1702', '§908', '§6009', '§908', '§11201', '§11201', '§11201', '§11201', '§806', '§5043', '§201', '§1905', '§807', '§6014', '§5044', '§201', '§1906', '§1416', '§6014', '§1416', '§1416', '§201']

51.Distilled spirits, wines, and beer5001
52.Tobacco products and cigarette papers and tubes5701
53.Machine guns and certain other firearms 25801
54.Greenmail5881
55.Structured settlement factoring transactions5891
(B) wine produced by such person is removed during such calendar year by any other person (hereafter in this paragraph referred to as the “transferee”) to whom such wine was transferred in bond and who is liable for the tax imposed by this section with respect to such wine, and
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1331; amended Pub. L. 86–75, §3(a)(5), June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, §202(a)(7), June 30, 1960, 74 Stat. 290; Pub. L. 87–72, §3(a)(7), June 30, 1961, 75 Stat. 193; Pub. L. 87–508, §3(a)(6), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, §3(a)(7), June 29, 1963, 77 Stat. 72; Pub. L. 88–348, §2(a)(7), June 30, 1964, 78 Stat. 237; Pub. L. 89–44, title V, §501(c), title VIII, §806(a), June 21, 1965, 79 Stat. 150, 162; Pub. L. 93–490, §6(a), Oct. 26, 1974, 88 Stat. 1468; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title VI, §6101(a), Nov. 10, 1988, 102 Stat. 3710; Pub. L. 101–508, title XI, §11201(b)(1), (2), Nov. 5, 1990, 104 Stat. 1388–415, 1388–416; Pub. L. 104–188, title I, §1702(b)(5), Aug. 20, 1996, 110 Stat. 1868; Pub. L. 105–34, title IX, §908(a), (b), Aug. 5, 1997, 111 Stat. 876; Pub. L. 105–206, title VI, §6009(a), July 22, 1998, 112 Stat. 812.)
Subsec. (c)(1). Pub. L. 105–34, §908(b), inserted at end “In the case of wine described in subsection (b)(6), the preceding sentence shall be applied by substituting ‘5.6 cents’ for ‘90 cents’.”
1990—Subsec. (b)(1). Pub. L. 101–508, §11201(b)(1)(A), substituted “$1.07” for “17 cents”.
Subsec. (b)(2). Pub. L. 101–508, §11201(b)(1)(B), substituted “$1.57” for “67 cents”.
Subsec. (b)(3). Pub. L. 101–508, §11201(b)(1)(C), substituted “$3.15” for “$2.25”.
Subsec. (b)(5). Pub. L. 101–508, §11201(b)(1)(D), substituted “$3.30” for “$2.40”.
1965—Subsec. (a). Pub. L. 89–44, §806(a), substituted “0.277” for “0.256”.
Section 908(c) of Pub. L. 105–34 provided that: “The amendments made by this section [amending this section] shall take effect on October 1, 1997.”
Section 6101(b) of Pub. L. 100–647 provided that: “The amendment made by subsection (a) [amending this section] shall apply to wine removed after December 31, 1988.”
Section 6(b) of Pub. L. 93–490 provided that: “The amendment made by this section [amending this section] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of enactment of this Act [Oct. 26, 1974].”
Section 806(d)(1) of Pub. L. 89–44 provided that: “The amendment made by subsection (a) [amending this section] shall take effect on July 1, 1965.”
For purposes of this paragraph, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which wine may be sold to individuals, whichever is greater.
1978—Subsec. (a)(2). Pub. L. 95–458 substituted in heading “Wine for personal or family use” for “Family wine” and in text provision permitting an adult to produce 200 gallons of wine per calendar year if there are 2 or more adults in the household or 100 gallons of wine per calendar year if there is one adult in the household for provision which permitted the duly registered head of any family to produce an amount of wine not exceeding 200 gallons of wine per annum.
1976—Subsec. (a)(1) to (3). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Section 2(c) of Pub. L. 95–458 provided that: “The amendments made by this section [amending this section and sections 5051, 5053, 5054, 5092, 5222, and 5674 of this title] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [Oct. 14, 1978].”
§5043. Collection of taxes on wines
The taxes on wine provided for in this subpart shall be paid—
In the case of wines removed from any bonded wine cellar, by the proprietor of such bonded wine cellar; except that—
(b) Payment of tax
(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.)
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”.
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.
§5044. Refund of tax on wine
In the case of any wine removed from a bonded wine cellar and returned to bond under section 5361—
(1) any tax imposed by section 5041 shall, if paid, be refunded or credited, without interest, to the proprietor of the bonded wine cellar to which such wine is delivered; or
(2) if any tax so imposed has not been paid, the person liable for the tax may be relieved of liability therefor,
(c) Status of wine returned to bond
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1332; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, §1416(a), (b)(2), Aug. 5, 1997, 111 Stat. 1048; Pub. L. 105–206, title VI, §6014(b)(2), July 22, 1998, 112 Stat. 820.)
A prior section 5044, act Aug. 16, 1954, ch. 736, 68A Stat. 611, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
1998—Subsec. (a). Pub. L. 105–206 substituted “removed from a bonded wine cellar” for “produced in the United States” in introductory provisions.
1997—Pub. L. 105–34, §1416(b)(2), struck out “unmerchantable” after “tax on” in section catchline.
Subsec. (a). Pub. L. 105–34, §1416(a), struck out “as unmerchantable” after “to bond” in introductory provisions.
Section 1416(c) of Pub. L. 105–34 provided that: “The amendments made by this section [amending this section and section 5361 of this title] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”
For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1333.)
A prior section 5045, act Aug. 16, 1954, ch. 736, 68A Stat. 611, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
5051.Imposition and rate of tax.
5052.Definitions.
5053.Exemptions.
5054.Determination and collection of tax on beer.
5055.Drawback of tax.
5056.Refund and credit of tax, or relief from liability.
Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means—