26 U.S.C. § 5371
Title 26
Chapter 51
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 5001
- § 5002
- § 5003
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- § 5006
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- § 5010
- § 5011
- § 5026
- § 5041
- § 5042
- § 5043
- § 5044
- § 5045
- § 5051
- § 5052
- § 5053
- § 5054
- § 5055
- § 5056
- § 5061
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- § 5067
- § 5101
- § 5102
- § 5111
- § 5112
- § 5113
- § 5114
- § 5121
- § 5122
- § 5123
- § 5124
- § 5131
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- § 5171
- § 5172
- § 5173
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- § 5201
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- § 5351
- § 5352
- § 5353
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- § 5361
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- § 5364
- § 5365
- § 5366
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- § 5369
- § 5370
- § 5371
- § 5372
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- § 5401
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- § 5411
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- § 5601
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- § 5610
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- § 5615
- § 5661
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- § 5685
- § 5686
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- § 5688
- § 5689
- § 5690
- § 5691
- § 5692
§ 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.
Change History
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