26 U.S.C. § 5363 — Taxpaid wine bottling house operations
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 64 words · no verdicts yet
A taxpaid wine bottling house may, under regulations, mix wine of the same kind and grade, preserve, filter, or clarify wine, and conduct non-wine operations that do not threaten revenue or conflict with wine operations.
In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house can, subject to regulations issued by the Secretary*, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations.
In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house may, subject to regulations issued by the Secretary*, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; 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)(45), July 26, 1979, 93 Stat. 287.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1381
- 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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