26 USC § 5043 - Collection of taxes on wines

---
identifier: "/us/usc/t26/s5043"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5043 - Collection of taxes on wines"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5043"
section_name: "Collection of taxes on wines"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "I"
part_name: "GALLONAGE TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1332; amended Pub. L. 94–455, title XIX, § 1905(b)(2)(C), Oct. 4, 1976, 90 Stat. 1822; Pub. L. 96–39, title VIII, § 807(a)(8), July 26, 1979, 93 Stat. 281; Pub. L. 105–206, title VI, § 6014(b)(1), July 22, 1998, 112 Stat. 820.)"
---


# § 5043. Collection of taxes on wines

**(a)** **Persons liable for payment** The taxes on wine provided for in this subpart shall be paid—

**(1)** **Bonded wine cellars** In the case of wines removed from any bonded wine cellar, by the proprietor of such bonded wine cellar; except that—

**(A)** in the case of any transfer of wine in bond as authorized under the provisions of section 5362(b), the liability for payment of the tax shall become the liability of the transferee from the time of removal of the wine from the transferor’s premises, and the transferor shall thereupon be relieved of such liability; and

**(B)** in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall become the liability of such person from the time of the removal of the wine from the bonded wine cellar, and such proprietor shall thereupon be relieved of such liability.

**(2)** **Foreign wine** In the case of foreign wines which are not transferred to a bonded wine cellar free of tax under section 5364, by the importer thereof.

**(3)** **Other wines** Immediately, in the case of any wine produced, imported, received, removed, or possessed otherwise than as authorized by law, by any person producing, importing, receiving, removing, or possessing such wine; and all such persons shall be jointly and severally liable for such tax with each other as well as with any proprietor, transferee, or importer who may be liable for the tax under this subsection.

**(b)** **Payment of tax** The taxes on wines shall be paid in accordance with section 5061.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1332; amended Pub. L. 94–455, title XIX, § 1905(b)(2)(C), Oct. 4, 1976, 90 Stat. 1822; Pub. L. 96–39, title VIII, § 807(a)(8), July 26, 1979, 93 Stat. 281; Pub. L. 105–206, title VI, § 6014(b)(1), July 22, 1998, 112 Stat. 820.)

## Editorial Notes

### Prior Provisions

A prior section 5043, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1998—Subsec. (a)(2).  inserted “which are not transferred to a bonded wine cellar free of tax under section 5364” after “foreign wines”.

1979—Subsec. (a)(1)(A).  struck out “between bonded wine cellars” after “transfer of wine in bond”.

1976—Subsec. (b).  substituted “The taxes” for “Except as provided in subsection (a)(3), the taxes”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1998 Amendment

Amendment by  effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates (see  set out as an Effective Date note under ), see , set out as a note under .

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date of 1976 Amendment

Amendment by  effective on first day of first month which begins more than 90 days after , see , set out as a note under .