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.
Pub. L. 85–859, title II, § 20172 Stat. 1382 (Added , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 667 Pub. L. 85–859A prior section 5371, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .