§ 5044.
(a)
General
In the case of any wine removed from a bonded wine cellar and returned to bond under section 5361—
(1)
any tax imposed by section 5041 shall, if paid, be refunded or credited, without interest, to the proprietor of the bonded wine cellar to which such wine is delivered; or
(2)
if any tax so imposed has not been paid, the person liable for the tax may be relieved of liability therefor,
(Added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1332]; amended [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 105–34, title XIV, § 1416(a)], (b)(2), Aug. 5, 1997, [111 Stat. 1048]; [Pub. L. 105–206, title VI, § 6014(b)(2)], July 22, 1998, [112 Stat. 820].)