Wines

  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

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Section
5041

Imposition and rate of tax

Section
5042

Exemption from tax

Section
5043

Collection of taxes on wines

Section
5044

Refund of tax on wine

Section
5045

Cross references