26 U.S.C. § 5351 — Bonded wine cellar
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 123 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits* in wine production, shall, before commencing operations, make application to the Secretary* and, except as provided under section 5551(d), file bond and receive permission to operate.
For purposes of this chapter—
The term “bonded wine cellar” means any premises described in subsection (a), including any such premises established by a taxpayer* described in section 5551(d).
At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a “bonded winery”.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1378; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 114–113, div. Q, title III, § 332(b)(2)(B), Dec. 18, 2015, 129 Stat. 3106.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1378
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 2015Amended · Pub. L. 114-113 · 129 Stat. 3106
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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