26 U.S.C. § 5361 — Bonded wine cellar operations

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, (1) heavy bodied blending wines and Spanish-type blending sherries, and (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.