§ 5043 Collection of taxes on wines

OLRC 119-134 · eCFR 2026-10-19 · 3 amending Acts · cited by 3 sections

Enacted 1958 · Pub. L. 85-859 Amended · 3 Acts

1958197619791998(a) Persons liable for payment(b) Payment of tax
Prior provisions 1
  • 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.
Connections Cited by 3 · Cites 3
§ 5043 Collection of taxes on wines

(a) Persons liable for payment The taxes on wine provided for in this subpart shall be paid—

Cited by 1

    (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 transferor’s premises, and the transferor shall thereupon be relieved of such liability; and

    Amended 1979
    • 1979 Pub. L. 96-39 Pub. L. 96–39 struck out “between bonded wine cellars” after “transfer of wine in bond”.
    Cited by 1

      (B) in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall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.

      Cited by 1

        (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.

        Amended 1998
        • 1998 Pub. L. 105-206 Pub. L. 105–206 inserted “which are not transferred to a bonded wine cellar free of tax under section 5364” after “foreign wines”.

        (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.

        Cited by 2

          (b) Payment of tax The taxes on wines shall be paid in accordance with section 5061.

          Amended 1976
          • 1976 Pub. L. 94-455 Pub. L. 94–455 substituted “The taxes” for “Except as provided in subsection (a)(3), the taxes”.