26 U.S.C. § 5371

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 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.

26 U.S.C. § 5371

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

EDITORIAL NOTES

PRIOR PROVISIONSA 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.