§ 5361. Bonded wine cellar operations

371 words·~2 min read·/usc/title-26/section-5361

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In addition to the operations described in section 5351, the proprietor of a bonded wine cellar may, subject to regulations prescribed by the Secretary, on such premises receive taxpaid wine for return to bond, reconditioning, or destruction; prepare for market and store commercial fruit products and by-products not taxable as wines; produce or receive distilling material or vinegar stock; produce (with or without added wine spirits, and without added sugar) or receive on wine premises, subject to tax as wine but not for sale or consumption as beverage wine,

(1)heavy bodied blending wines and Spanish-type blending sherries, and

(2)other wine products made from natural wine for nonbeverage purposes; and such other operations as may be conducted in a manner that will not jeopardize the revenue or conflict with wine operations.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1380; 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)(43), July 26, 1979, 93 Stat. 287; Pub. L. 105–34, title XIV, § 1416(b)(1), Aug. 5, 1997, 111 Stat. 1048.)

Connections17 cite this · traces to 2

Cited by 17 sections

U.S. Code

§ 5044
Refund of tax on wine

CFR

statutes-at-large

Public Law 96–39
To approve and implement the trade agreements negotiated under the Trade Act of 1974, and for other purposes

Traces to 2 documents

U.S. Code

17 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1380
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–39, title VIII, § 807(a)(43)
93 Stat. 287
Pub. L. 105–34, title XIV, § 1416(b)(1)
111 Stat. 1048
act Aug. 16, 1954, ch. 736
68A Stat. 664
Pub. L. 85–859
Pub. L. 105–34
Pub. L. 96–39
Pub. L. 94–455
section 1416(c) of Pub. L. 105–34
section 810 of Pub. L. 96–39
section 210(a)(1) of Pub. L. 85–859

Citation graph

cites case law

§ 5361

Bonded wine cellar operations

C.F.R.×8

Fed. Reg.×7

Stat.×1

U.S.C.×1

U.S.C.§ 5044

U.S.C.§ 5001

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1380

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)(43)

Cites 19 · showing 7Cited by 17 across 4 sources