U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other… / Chapter 51—Distilled Spirits, Wines, and Beer / Subchapter A—Gallonage and Occupational Taxes / Part I—Gallonage TaxesTitle 26SubpartSubpart C—WinesContents§ 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
