26 USC 5371: Insurance coverage, etc.
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26 USC 5371: Insurance coverage, etc. Text contains those laws in effect on July 17, 2024
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter F-Bonded and Taxpaid Wine PremisesPART II-OPERATIONS
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§5371. Insurance coverage, etc.

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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1382 .)


Editorial Notes

Prior Provisions

A prior section 5371, act Aug. 16, 1954, ch. 736, 68A Stat. 667 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.