26 USC 5351 - Sec. 5351. Bonded wine cellar

US Code - Title 26: Internal Revenue Code

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Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and file bond and receive permission to operate.

Such premises shall be known as ''bonded wine cellars''; except that any such premises engaging in production operations may, in the discretion of the Secretary, be designated as a ''bonded winery''.

Prior Provisions

A prior section 5351, act Aug. 16, 1954, ch. 736, 68A Stat. 663, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1976 - Pub. L. 94-455 struck out ''or his delegate'' after ''Secretary'' wherever appearing.

EFFECTIVE DATE Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-859, set out as a note under section 5001 of this title.

Section Referred To In Other Sections

This section is referred to in section 5361 of this title.