View all text of Part II [§ 5361 - § 5373]
§ 5370. Losses
(a) General
No tax shall be collected in respect of any wines lost or destroyed while in bond, except that tax shall be collected—
(1) Theft
(2) Voluntary destruction
(b) Proof of loss
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)