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Title 26, Internal Revenue CodeRelease 119-110

§5044 Refund of Tax on Wine

Title 26 › 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 › § 5044

Last updated Sep 22, 2026|Official source

Summary

When wine taken out of a bonded wine cellar is put back under bond under section 5361, any tax under section 5041 that was paid must be refunded or credited, with no interest, to the proprietor who receives the wine. If the tax wasn’t paid, the person who would owe it can be relieved of that liability. The Treasury Secretary can make rules about this, including minimum quantities for claims. Claims must be filed within 6 months after the wine is returned to bond, and the claimant must prove their case. The same rules that apply to wine kept in bond or removed from bond also apply to wine returned to bond.

Full Legal Text

Title 26, §5044

Internal Revenue Code, Source: USLM XML via OLRC

(a)General
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,
under such regulations as the Secretary may prescribe. Such regulations may provide that claim for refund or credit under paragraph (1), or relief from liability under paragraph (2), may be made only with respect to minimum quantities specified in such regulations. The burden of proof in all such cases shall be on the applicant.
(b)Date of filing
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)Status of wine returned to bond
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

Sep 22, 2026

Release point: 119-110