§ 5363. Taxpaid wine bottling house operations

246 words·~1 min read·/usc/title-26/section-5363

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In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house may, subject to regulations issued by the Secretary, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; 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)(45), July 26, 1979, 93 Stat. 287.)

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

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U.S. Code

Imposition, rate, and attachment of tax
§ 5001

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Pub. L. 85–859, title II, § 201
72 Stat. 1381
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–39, title VIII, § 807(a)(45)
93 Stat. 287
act Aug. 16, 1954, ch. 736
68A Stat. 665
Pub. L. 85–859
Pub. L. 96–39
Pub. L. 94–455
section 810 of Pub. L. 96–39

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cites case law

§ 5363

Taxpaid wine bottling house operations

Stat.×1

U.S.C.§ 5001

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

Stat.72 Stat. 1381

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)(45)

Cites 13 · showing 6Cited by 1 across 1 source