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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter F— Bonded and Taxpaid Wine Premises · § 5352

§ 5352. Taxpaid wine bottling house

182 words·~1 min read·/usc/title-26/section-5352

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as “tax-paid wine bottling houses.”
(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. 96–39, title VIII, § 807(a)(42), July 26, 1979, 93 Stat. 287.)
Connections10 cite this · traces to 1
12 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1378
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 96–39, title VIII, § 807(a)(42)
  • 93 Stat. 287
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 663
  • Pub. L. 85–859
  • Pub. L. 96–39
  • Pub. L. 94–455
  • section 810 of Pub. L. 96–39
Citation graph
cites case law
§ 5352
Taxpaid wine bottling house
C.F.R.×8
Fed. Reg.×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
Pub. L.Pub. L. 96–39, title VIII, § 807(a)(42)
Cites 13 · showing 6Cited by 10 across 3 sources
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