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PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

of learning, or institution of scientific research may produce, receive, blend, treat, and store wine, without payment of tax, for experimental or research use but not for consumption (other than organoleptical tests) or sale, and may receive such wine spirits without payment of tax as may be necessary for such production. " (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. "SEC. 5043. COLLECTION OF TAXES ON WINES. " (a) PERSONS LIABLE FOR PAYMENT.—The taxes on wdne provided

for in this subpart shall be paid— "(1) BONDED WINE CELLARS.—In the case of wines removed from any bonded wine cellar, by the proprietor of such bonded wine cellar; except that— " (A) in the case of any transfer of wine in bond between bonded wine cellars as authorized under the provisions of section 5362(b), the liability for payment of the tax shall become the liability of the transferee from the time of removal of the wine from the transferor's premises, and the transferor shall thereupon be relieved of such liability; and " (B) in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall become the liability of such person from the time of the removal of the wdne from the bonded wine cellar, and such proprietor shall thereupon be relieved of such liability. "(2) FOREIGN WINE.—In the case of foreign wines, by the importer thereof. "(3) OTHER WINES.—Immediately, in the case of any wine produced, imported, received, removed, or possessed otherwise than as authorized by law, by any person producing, importing, receiving, removing, or possessing such wine; and all such persons shall be jointly and severally liable for such tax with each other as well as with any proprietor, transferee, or importer who may be liable for the tax under this subsection. "(b) PAYMENT OF TAX.—Except as provided in subsection (a)(3), the taxes on wines shall be paid in accordance with section 5061. "SEC. 5044. REFUND OF TAX ON UNMERCHANTABLE WINE.

" (a) GENERAL.—In the case of any wine produced in the United States and returned to bond as unmerchantable 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, under such regulations as the Secretary or his delegate may prescribe. Such regulations may provide that claim for refund or credit under paragraph (1), or relief from liability under paragraph (2), may be made only with respect to minimum quantities specified in such regulations. The burden of proof in all such cases shall be on the applicant. " (b) DATE OF FILING.—No claim under subsection (a) shall be

allowed unless filed within 6 months after the date of the return of the wine to bond.

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