has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax. (b) Transfer of liability for tax For purposes of subsection (a)(3), such relief from liability shall be effective from the time of removal from the transferor's bonded premises, or from the time of divestment of interest, whichever is later. . (2) Effective date The amendment made by this subsection shall apply to any calendar quarters beginning after December 31, 2017. (d) Reduced rate of excise tax on certain wine (1) In general Section 5041(c) of the Internal Revenue Code of 1986, as amended by section 13804 of Public Law 115–97 , is amended— (A) in the heading, by striking for small domestic producers