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U.S Code last checked for updates: May 22, 2025
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Title 26
Subtitle E
Chapter 51
Subchapter A
Part I
Subpart C
§ 5041. Imposition and rate of tax
§ 5042. Exemption from tax
§ 5043. Collection of taxes on wines
§ 5044. Refund of tax on wine
§ 5045. Cross references
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