Insurance coverage, etc.

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. DISTILLED SPIRITS, WINES, AND BEER
  6. Bonded and Taxpaid Wine Premises
  7. OPERATIONS
  8. Insurance coverage, etc.

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§5371. Insurance coverage, etc.

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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1382 .)

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.


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