Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter F— Bonded and Taxpaid Wine Premises · § 5372

§ 5372. Sampling

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Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

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Pub. L. 85–859, title II, § 201
72 Stat. 1382
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
act Aug. 16, 1954, ch. 736
68A Stat. 667
Pub. L. 85–859
Pub. L. 94–455

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§ 5372

Sampling

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

Stat.72 Stat. 1382

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Actact Aug. 16, 1954, ch. 736

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