Internal Revenue Code:Sec. 5043. Collection of taxes on wines

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART I - GALLONAGE TAXES
          Subpart C - Wines
        

Statute

    Sec. 5043. Collection of taxes on wines
 
    (a) Persons liable for payment
      The taxes on wine provided for in this subpart shall be paid -
      (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
          (B) in the case of any wine withdrawn by a person other than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.
      (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.
      (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.
    (b) Payment of tax
      The taxes on wines shall be paid in accordance with section 5061.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1332; amended Pub. L. 94-455, title XIX, Sec. 1905(b)(2)(C), Oct.
    4, 1976, 90 Stat. 1822; Pub. L. 96-39, title VIII, Sec. 807(a)(8),
    July 26, 1979, 93 Stat. 281; Pub. L. 105-206, title VI, Sec.
    6014(b)(1), July 22, 1998, 112 Stat. 820.)
 

Miscellaneous

                              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
      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''.
                      EFFECTIVE DATE OF 1998 AMENDMENT
      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.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section
    810 of Pub. L. 96-39, set out as a note under section 5001 of this
    title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1905(d) of Pub. L. 94-455, set out as a note under section 5005 of
    this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5005, 5061, 5362 of this
    title.