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26 U.S.C. § 5372 — Sampling

submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 23 words · no verdicts yet

in plain englishAI-generated · not legal advice

Wine may be used without tax in a bonded wine cellar for testing, tasting, or sampling, under the Secretary’s regulations.

Under regulations prescribed by the Secretary, wine may be used in any bonded wine cellar for testing, tasting, or sampling, free of tax.

the actual law source: uscode.house.gov ↗public domain

Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.

Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

history & why it existsrecord from the source credit
  • 1958Enacted · Pub. L. 85-859 · 72 Stat. 1382
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834

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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