26 U.S.C. § 5044

1. (a)In the case of any wine removed from a bonded wine cellar and returned to bond under section 5361—under such regulations as the Secretary 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.
   1. (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. (2)if any tax so imposed has not been paid, the person liable for the tax may be relieved of liability therefor,
2. (b)No claim under subsection (a) shall be allowed unless filed within 6 months after the date of the return of the wine to bond.
3. (c)All provisions of this chapter applicable to wine in bond on the premises of a bonded wine cellar and to removals thereof shall be applicable to wine returned to bond under the provisions of this section.