§ 5391. Exemption from distilled spirits taxes

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Notwithstanding any other provision of law, the tax imposed by section 5001 on distilled spirits shall not, except as provided in this subchapter, be assessed, levied, or collected from the proprietor of any bonded wine cellar with respect to his use of wine spirits in wine production, in such premises; except that, whenever wine or wine spirits are used in violation of this subchapter, the applicable tax imposed by section 5001 shall be collected unless the proprietor satisfactorily shows that such wine or wine spirits were not knowingly used in violation of law.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1387; amended Pub. L. 96–39, title VIII, § 807(a)(49), July 26, 1979, 93 Stat. 288.)

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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. 1387
Pub. L. 96–39, title VIII, § 807(a)(49)
93 Stat. 288
act Aug. 16, 1954, ch. 736
68A Stat. 672
Pub. L. 85–859
Pub. L. 96–39
section 810 of Pub. L. 96–39
section 210(a)(1) of Pub. L. 85–859

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§ 5391

Exemption from distilled spirits taxes

Stat.×1

U.S.C.§ 5001

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

Stat.72 Stat. 1387

Pub. L.Pub. L. 96–39, title VIII, § 807(a)(49)

Stat.93 Stat. 288

Actact Aug. 16, 1954, ch. 736

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