US Code

Public Law 119-88 (05/04/2026)

26 U.S.C. § 5043

Collection of taxes on wines

(a)

Persons liable for payment

The taxes on wine provided for in this subpart shall be paid—
(1)

Bonded wine cellars

In the case of wines removed from any bonded wine cellar, by the proprietor of such bonded wine cellar; except that—
(A)
in the case of any transfer of wine in bond as authorized under the provisions of section 5362(b), the liability for payment of the tax shall become the liability of the transferee from the time of removal of the wine from the transferor’s premises, and the transferor shall thereupon be relieved of such liability; and
(B)
in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall become the liability of such person from the time of the removal of the wine from the bonded wine cellar, and such proprietor shall thereupon be relieved of such liability.
(2)

Foreign wine

In the case of foreign wines which are not transferred to a bonded wine cellar free of tax under section 5364, by the importer thereof.

(3)

Other wines

Immediately, in the case of any wine produced, imported, received, removed, or possessed otherwise than as authorized by law, by any person producing, importing, receiving, removing, or possessing such wine; and all such persons shall be jointly and severally liable for such tax with each other as well as with any proprietor, transferee, or importer who may be liable for the tax under this subsection.

(b)

Payment of tax

The taxes on wines shall be paid in accordance with section 5061.

Pub. L. 85–859, title II, § 20172 Stat. 1332 Pub. L. 94–455, title XIX, § 1905(b)(2)(C)90 Stat. 1822 Pub. L. 96–39, title VIII, § 807(a)(8)93 Stat. 281 Pub. L. 105–206, title VI, § 6014(b)(1)112 Stat. 820 (Added , , ; amended , , ; , , ; , , .)

Editorial Notes

Prior Provisions

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

Amendments

Pub. L. 105–2061998—Subsec. (a)(2). inserted “which are not transferred to a bonded wine cellar free of tax under section 5364” after “foreign wines”.

Pub. L. 96–391979—Subsec. (a)(1)(A). struck out “between bonded wine cellars” after “transfer of wine in bond”.

Pub. L. 94–4551976—Subsec. (b). substituted “The taxes” for “Except as provided in subsection (a)(3), the taxes”.

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

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

Effective Date of 1979 Amendment

Pub. L. 96–39section 810 of Pub. L. 96–39section 5001 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1976 Amendment

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