Source: https://www.law.cornell.edu/uscode/text/26/5044
Timestamp: 2017-04-29 12:13:11
Document Index: 155640962

Matched Legal Cases: ['§ 5044', '§ 5044', '§ 5044', '§\u202f1416', '§\u202f1416', '§\u202f1416']

26 U.S. Code § 5044 - Refund of tax on wine | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle E › Chapter 51 › Subchapter A › Part I › Subpart C › § 5044 26 U.S. Code § 5044 - Refund of tax on wine
(a) GeneralIn the case of any wine removed from a bonded wine cellar and returned to bond under section 5361—
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.
Pub. L. 105–34, title XIV, § 1416(c), Aug. 5, 1997, 111 Stat. 1048, 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].”