§ 5365. Segregation of operations

216 words·~1 min read·/usc/title-26/section-5365

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The Secretary may require by regulations such segregation of operations within the premises, by partitions or otherwise, as may be necessary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine operations and such other operations as are authorized in this subchapter, to prevent substitution with respect to the several methods of producing effervescent wines, and to prevent the commingling of standard wines with other than standard wines.

(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)(47), July 26, 1979, 93 Stat. 287.)

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Cited by 7 sections

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

Rules and Regulations
Temporary rule; Treasury decision; cross reference to notice of proposed rulemaking

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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)(47)
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

§ 5365

Segregation of operations

C.F.R.×5

Fed. Reg.×1

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)(47)

Cites 13 · showing 6Cited by 7 across 3 sources