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.

Citator

26 U.S.C. § 5371 — Insurance coverage, etc. is in force in the current edition of the Code, and nothing recorded condemns it.

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.