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Title 26 — Internal Revenue CodeRelease 119-73

§5043 Collection of taxes on wines

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart C— - Wines › § 5043

Last updated Apr 6, 2026|Official source

Summary

Pay the wine tax when wine is removed from a bonded wine cellar. The cellar owner normally pays. If wine is moved in bond under section 5362(b), the person who gets it must pay when it is removed. If someone other than the owner withdraws wine under section 5362(c), that person must pay when they remove it. Imported foreign wines that are not moved tax-free into a bonded cellar under section 5364 must be paid for by the importer. If wine is made, imported, received, removed, or held in a way not allowed by law, the person doing that must pay the tax right away. Those people share responsibility with any owner, transferee, or importer who might also owe the tax. Taxes must be paid in the manner set out in section 5061.

Full Legal Text

Title 26, §5043

Internal Revenue Code — Source: USLM XML via OLRC

(a)The taxes on wine provided for in this subpart shall be paid—
(1)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(B)in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall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)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)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)The taxes on wines shall be paid in accordance with section 5061.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

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”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1998 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5043

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73