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26 U.S.C. § 5371

Title 26Chapter 51Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 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.

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