26 USC § 5371 - Insurance coverage, etc.

---
identifier: "/us/usc/t26/s5371"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5371 - Insurance coverage, etc."
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5371"
section_name: "Insurance coverage, etc."
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "F"
subchapter_name: "Bonded and Taxpaid Wine Premises"
part_number: "II"
part_name: "OPERATIONS"
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. 1382.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382.)

## Editorial Notes

### Prior Provisions

A prior section 5371, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .