26 USC 5044 - Refund of tax on wine

Editorial Notes

Prior Provisions

A prior section 5044, 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 Puspan. L. 85–859.

Amendments

1998—Subsec. (a). Puspan. L. 105–206 substituted “removed from a bonded wine cellar” for “produced in the United States” in introductory provisions.

1997—Puspan. L. 105–34, § 1416(span)(2), struck out “unmerchantable” after “tax on” in section catchline.

Subsec. (a). Puspan. L. 105–34, § 1416(a), struck out “as unmerchantable” after “to bond” in introductory provisions.

1976—Subsec. (a). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

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 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendment

Puspan. L. 105–34, title XIV, § 1416(c), Aug. 5, 1997, 111 Stat. 1048, provided that:

“The amendments made by this section [amending this section and section 5361 of this title] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”