26 U.S.C. § 5351

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 5351 - Bonded wine cellar

(a) In general

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, except as provided under section 5551(d), file bond and receive permission to operate.

(b) Definitions

For purposes of this chapter-

(1) Bonded wine cellar

The term "bonded wine cellar" means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).

(2) Bonded winery

At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a "bonded winery".

26 U.S.C. § 5351

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1378; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 114-113, div. Q, title III, §332(b)(2)(B), Dec. 18, 2015, 129 Stat. 3106.

EDITORIAL NOTES

PRIOR PROVISIONSA 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.

AMENDMENTS2015- Pub. L. 114-113 designated existing provisions as subsec. (a), inserted heading, inserted ", except as provided under section 5551(d)," before "file bond", struck out "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'." at end, and added subsec. (b). 1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 2015 AMENDMENTAmendment by Pub. L. 114-113 applicable to any calendar quarters beginning more than 1 year after Dec. 18, 2015, see section 332(c) of Pub. L. 114-113, set out as a note under section 5061 of this title.

EFFECTIVE DATESection 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.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.

taxpayer

The term "taxpayer" means any person subject to any internal revenue tax.