US Code
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Title 26
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Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
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Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
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Subchapter A Gallonage and Occupational Taxes
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Part I GALLONAGE TAXES
/ Subpart C Wines
Public Law 119-83 (04/13/2026)
Subpart C Wines
Browse 0 units and 5 sections in Subpart C Wines of Title 26.
Sections in Subpart C
§ 5041
Imposition and rate of tax
§ 5042
Exemption from tax
§ 5043
Collection of taxes on wines
§ 5044
Refund of tax on wine
§ 5045
Cross references
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Subpart D Beer