Title 26, Internal Revenue CodeRelease 119-102
§5371 Insurance Coverage, Etc.
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter F — Bonded and Taxpaid Wine Premises › PART II — OPERATIONS › § 5371
Summary
Tax relief for wines or wine spirits is allowed only if no one reimbursed you.
Full Legal Text
Title 26, §5371
Internal Revenue Code, Source: USLM XML via OLRC
Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits authorized by law shall be allowed only to the extent that the claimant is not indemnified or recompensed for the tax.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5371, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5371
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102