26 USC 5042 - Exemption from tax

U.S Code last checked for updates: Apr 30, 2024

§ 5042.

Exemption from tax

(a)

Tax-free production

(1)

Cider

(2)

Wine for personal or family use

Subject to regulations prescribed by the Secretary—

(A)

Exemption

(B)

Limitation

The aggregate amount of wine exempt from tax under this paragraph with respect to any household shall not exceed—

(i)

200 gallons per calendar year if there are 2 or more adults in such household, or

(ii)

100 gallons per calendar year if there is only 1 adult in such household.

(C)

Adults

(3)

Experimental wine

(b)

Cross references

(1)

For provisions relating to exemption of tax on losses of wine (including losses by theft or authorized destruction), see section 5370.

(2)

For provisions exempting from tax samples of wine, see section 5372.

(3)

For provisions authorizing withdrawals of wine free of tax or without payment of tax, see section 5362.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1331; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–458, § 2(a), Oct. 14, 1978, 92 Stat. 1255.)

cite as: 26 USC 5042