26 USC § 5044 - Refund of tax on wine

---
identifier: "/us/usc/t26/s5044"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5044 - Refund of tax on wine"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5044"
section_name: "Refund of tax on wine"
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, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1416(a), (b)(2), Aug. 5, 1997, 111 Stat. 1048; Pub. L. 105–206, title VI, § 6014(b)(2), July 22, 1998, 112 Stat. 820.)"
---


# § 5044. Refund of tax on wine

**(a)** **General** In the case of any wine removed from a bonded wine cellar and returned to bond under section 5361—

under such regulations as the Secretary may prescribe. Such regulations may provide that claim for refund or credit under paragraph (1), or relief from liability under paragraph (2), may be made only with respect to minimum quantities specified in such regulations. The burden of proof in all such cases shall be on the applicant.

**(1)** any tax imposed by section 5041 shall, if paid, be refunded or credited, without interest, to the proprietor of the bonded wine cellar to which such wine is delivered; or

**(2)** if any tax so imposed has not been paid, the person liable for the tax may be relieved of liability therefor,

**(b)** **Date of filing** No claim under subsection (a) shall be allowed unless filed within 6 months after the date of the return of the wine to bond.

**(c)** **Status of wine returned to bond** All provisions of this chapter applicable to wine in bond on the premises of a bonded wine cellar and to removals thereof shall be applicable to wine returned to bond under the provisions of this section.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1332; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1416(a), (b)(2), Aug. 5, 1997, 111 Stat. 1048; Pub. L. 105–206, title VI, § 6014(b)(2), July 22, 1998, 112 Stat. 820.)

## Editorial Notes

### Prior Provisions

A prior section 5044, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1998—Subsec. (a).  substituted “removed from a bonded wine cellar” for “produced in the United States” in introductory provisions.

1997—, struck out “unmerchantable” after “tax on” in section catchline.

Subsec. (a). , struck out “as unmerchantable” after “to bond” in introductory provisions.

1976—Subsec. (a).  struck out “or his delegate” after “Secretary”.

## 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 a note under .

### Effective Date of 1997 Amendment

> “The amendments made by this section [amending this section and
> 
> ] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [
> 
> ].”

, , , provided that: