Statute · United States Code

26 U.S.C. § 5371 — Insurance coverage, etc.

26 U.S.C. § 5371

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
commercial

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.

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.