§ 5043. Collection of taxes on wines
(a)
Persons liable for payment
The taxes on wine 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 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in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section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 wine from the bonded wine cellar, and such proprietor shall thereupon be relieved of such liability.
(2)
Foreign wine
In the case of foreign wines which are not transferred to a bonded wine cellar free of tax under section
5364, 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.