(2) Wine for personal or family use Subject to regulations prescribed by the Secretary— (A) Exemption Any adult may, without payment of tax, produce wine for personal or family use and not for sale. (B) Limitation The aggregate amount of wine exempt from tax under this paragraph with respect to any household shall not exceed— (i) 200 gallons per calendar year if there are 2 or more adults in such household, or (ii) 100 gallons per calendar year if there is only 1 adult in such household. (C) Adults For purposes of this paragraph, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which wine may be sold to individuals, whichever is greater.


26 USC § 5042(a)(2)

Scoping language

For purposes of this paragraph
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