§ 5351. Bonded wine cellar
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/usc/title-26/section-5351A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and, except as provided under section 5551(d), file bond and receive permission to operate.
(b)Definitions For purposes of this chapter—
(1)Bonded wine cellar The term “bonded wine cellar” means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).
(2)Bonded winery At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a “bonded winery”.
(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. 114–113, div. Q, title III, § 332(b)(2)(B), Dec. 18, 2015, 129 Stat. 3106.)
Connections18 cite this · traces to 3
Cited by 18 sections
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- Pub. L. 85–859, title II, § 201
- 72 Stat. 1378
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- 129 Stat. 3106
- act Aug. 16, 1954, ch. 736
- 68A Stat. 663
- Pub. L. 85–859
- Pub. L. 94–455
- section 210(a)(1) of Pub. L. 85–859
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§ 5351
Bonded wine cellar
Fed. Reg.×8
C.F.R.×7
Pub. L.×1
Stat. Comp.×1
Stat.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1378
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Stat.129 Stat. 3106
Cites 13 · showing 8Cited by 18 across 5 sources