# 26 U.S.C. § 5043: Collection of taxes on wines

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5043>. Cite pinpoints as 26 U.S.C. § 5043(a)(1).

## § 5043(a) Persons liable for payment

The taxes on wine provided for in this subpart shall be paid—

**§ 5043(a)(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—

**§ 5043(a)(1)(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

**§ 5043(a)(1)(B)** in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall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.

**§ 5043(a)(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.

**§ 5043(a)(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.

## § 5043(b) Payment of tax

The taxes on wines shall be paid in accordance with section 5061.

## Connections

Cites: § 5061 Method of collecting tax; § 5362 Removals of wine from bonded wine cellars; § 5364 Wine imported in bulk

Cited by: § 5005 Persons liable for tax; § 5061 Method of collecting tax; § 5362 Removals of wine from bonded wine cellars

## 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

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1332
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1822
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 281
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 820