{"data":{"id":"us/26-u.s.c.-5371","jurisdiction":"us","citation":"26 U.S.C. § 5371","heading":"Insurance coverage, etc.","body":"Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits authorized by law shall be allowed only to the extent that the claimant is not indemnified or recompensed for the tax.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"c710fee97c27db0bd261bb2a4ce8ebcc418f59aff6f6eba070feb9fb993a050c","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5370","next":"us/26-u.s.c.-5372"},"notice":"GroundRules: Original legal text. Not legal advice."}