§ 24.102. Premises established for taxpaid wine operations.
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/us/cfr/t27/s§ 24.102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A person desiring to bottle or pack taxpaid United States or foreign wine shall file an application as provided in § 24.105 to establish a taxpaid wine bottling house premises. A person desiring to conduct taxpaid United States or foreign wine operations, other than bottling or packing taxpaid wine, at bonded wine premises shall include in their application, as provided in § 24.109, the establishment of taxpaid wine premises.
(a)Taxpaid wine premises. Premises on which taxpaid United States or foreign wine may be received and stored, or blended with wine of the same kind and tax class, or reconditioned, and removed.
(b)Taxpaid wine bottling house premises. Premises on which taxpaid United States or foreign wine may be received, stored, mixed with wine of the same kind, tax class and country of origin to facilitate handling, reconditioned, bottled or packed, and removed. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1381, as amended (26 U.S.C. 5352, 5363)) (Approved by the Office of Management and Budget under control number 1512-0058)
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- Pub. L. 85-859
- 72 Stat. 1378
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§ 24.102
Premises established for taxpaid wine operations.
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1378
Cites 3Cited by 0 across 0 sources