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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 · § 5385

§ 5385. Specially sweetened natural wines

377 words·~2 min read·/usc/title-26/section-5385

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

(a)Definition Specially sweetened natural wine is the product made by adding to natural wine of the winemaker’s own production a sufficient quantity of pure dry sugar, or juice or concentrated juice from the same kind of fruit, separately or in combination, to produce a finished product having a total solids content in excess of 17 percent by weight and an alcoholic content of not more than 14 percent by volume, and shall include extra sweet kosher wine and similarly heavily sweetened wines.
(b)Cellar treatment Specially sweetened natural wines may be blended with each other, or with natural wine or heavy bodied blending wine in the further production of specially sweetened natural wine only, if the wines so blended are made from the same kind of fruit. Wines produced under this section may be cellar treated under the provisions of section 5382(a) and (c). Wine spirits may not be added to specially sweetened natural wine.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 89–44, title VIII, § 806(c)(4), June 21, 1965, 79 Stat. 164; Pub. L. 90–619, §§ 3(b), 4, Oct. 22, 1968, 82 Stat. 1237.)
Connections4 cite this · traces to 2
14 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1386
  • Pub. L. 89–44, title VIII, § 806(c)(4)
  • 79 Stat. 164
  • Pub. L. 90–619
  • 82 Stat. 1237
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 671
  • Pub. L. 85–859
  • Pub. L. 90–619, § 3(b)
  • Pub. L. 90–619, § 4
  • Pub. L. 89–44
  • section 6 of Pub. L. 90–619
  • section 806(d)(2) of Pub. L. 89–44
Citation graph
cites case law
§ 5385
Specially sweetened natural wines
Fed. Reg.×4
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1386
Pub. L.Pub. L. 89–44, title VIII, § 806(c)(4)
Stat.79 Stat. 164
Pub. L.Pub. L. 90–619
Cites 16 · showing 7Cited by 4 across 1 source
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