26 U.S.C. § 5352 — Taxpaid wine bottling house
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 33 words · no verdicts yet
A person who bottles, packages, or repackages taxpaid wine must apply to the Secretary and receive permission before starting. The premises are called “tax-paid wine bottling houses.”
Any person bottling, packaging, or repackaging taxpaid wines must, before commencing such operations, make application to the Secretary* and receive permission to operate. Such premises must be known as “tax-paid wine bottling houses.”
Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary* and receive permission to operate. Such premises shall be known as “tax-paid wine bottling houses.”
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. 96–39, title VIII, § 807(a)(42), July 26, 1979, 93 Stat. 287.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1378
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1979Amended · Pub. L. 96-39 · 93 Stat. 287
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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