26 U.S. Code § 5361 - Bonded wine cellar operations
prev | next
In addition to the operations described in section 5351, the proprietor of a bonded wine cellar may, subject to regulations prescribed by the Secretary, on such premises receive taxpaid wine for return to bond, reconditioning, or destruction; prepare for market and store commercial fruit products and by-products not taxable as wines; produce or receive distilling material or vinegar stock; produce (with or without added wine spirits, and without added sugar) or receive on wine premises, subject to tax as wine but not for sale or consumption as beverage wine,
(2) other wine products made from natural wine for nonbeverage purposes; and such other operations as may be conducted in a manner that will not jeopardize the revenue or conflict with wine operations.
Source(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1380; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(43),July 26, 1979, 93 Stat. 287; Pub. L. 105–34, title XIV, § 1416(b)(1),Aug. 5, 1997, 111 Stat. 1048.)
A prior section 5361, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
1997—Pub. L. 105–34struck out “unmerchantable” after “premises receive”.
1979—Pub. L. 96–39substituted “or receive on wine premises” for “or receive on standard wine premises only”.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.
Effective Date of 1997 Amendment
Amendment by Pub. L. 105–34effective on the 1st day of the 1st calendar quarter that begins at least 180 days after Aug. 5, 1997, see section 1416(c) ofPub. L. 105–34, set out as a note under section 5044 of this title.
Effective Date of 1979 Amendment
Amendment by Pub. L. 96–39effective Jan. 1, 1980, see section 810 ofPub. L. 96–39, set out as a note under section 5001 of this title.