26 U.S.C. § 5352

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

Section 5352 - Taxpaid wine bottling house

Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as "tax-paid wine bottling houses."

26 U.S.C. § 5352

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. 96-39, title VIII, §807(a)(42), July 26, 1979, 93 Stat. 287.

EDITORIAL NOTES

PRIOR PROVISIONSA prior section 5352, 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.

AMENDMENTS1979-Pub. L. 96-39 struck out "at premises other than the bottling premises of a distilled spirits plant" after "taxpaid wines".1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 of Pub. L. 96-39, set out as a note under section 5001 of this title.

Secretary

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

distilled spirits plant

The term "distilled spirits plant" means an establishment which is qualified under subchapter B to perform any distilled spirits operation.

person

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