Title 26 — Internal Revenue CodeRelease 119-73
§5044 Refund of tax on wine
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 › § 5044
Summary
If wine taken from a bonded cellar is put back into bond, any tax already paid must be refunded or credited to the cellar owner, and an unpaid tax may be forgiven. A claim must be filed within 6 months after the return, and the same bond rules apply to wine returned to bond.
Full Legal Text
Title 26, §5044
Internal Revenue Code — Source: USLM XML via OLRC
(a)In the case of any wine removed from a bonded wine cellar and returned to bond under section 5361—
(1)any tax imposed by section 5041 shall, if paid, be refunded or credited, without interest, to the proprietor of the bonded wine cellar to which such wine is delivered; or
(2)if any tax so imposed has not been paid, the person liable for the tax may be relieved of liability therefor,
(b)No claim under subsection (a) shall be allowed unless filed within 6 months after the date of the return of the wine to bond.
(c)All provisions of this chapter applicable to wine in bond on the premises of a bonded wine cellar and to removals thereof shall be applicable to wine returned to bond under the provisions of this section.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5044, act Aug. 16, 1954, ch. 736, 68A Stat. 611, 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). Pub. L. 105–206 substituted “removed from a bonded wine cellar” for “produced in the United States” in introductory provisions. 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. 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Effective Date
of 1997 Amendment 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].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 5044
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73