A prior section 5043, act Aug. 16, 1954, ch. 736, 68A Stat. 610, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

1998—Subsec. (a)(2). Puspan. L. 105–206 inserted “which are not transferred to a bonded wine cellar free of tax under section 5364” after “foreign wines”.

1979—Subsec. (a)(1)(A). Puspan. L. 96–39 struck out “between bonded wine cellars” after “transfer of wine in bond”.

1976—Subsec. (span). Puspan. L. 94–455 substituted “The taxes” for “Except as provided in subsection (a)(3), the taxes”.

Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates (see section 1422(c) of Puspan. L. 105–34 set out as an Effective Date note under section 5364 of this title), see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Amendment by Puspan. L. 96–39 effective Jan. 1, 1980, see section 810 of Puspan. L. 96–39, set out as a note under section 5001 of this title.

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Puspan. L. 94–455, set out as a note under section 5005 of this title.