Cross references

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. DISTILLED SPIRITS, WINES, AND BEER
  6. Gallonage and Occupational Taxes
  7. GALLONAGE TAXES
  8. Wines
  9. Cross references

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§5045. Cross references

For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1333 .)

Prior Provisions

A prior section 5045, 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.


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