26 U.S.C. § 5361

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

Section 5361 - Bonded wine cellar operations

In addition to the operations described in section 5351, the proprietor of a bonded wine cellar may, subject to regulations prescribed by the Secretary, on such premises receive taxpaid wine for return to bond, reconditioning, or destruction; prepare for market and store commercial fruit products and by-products not taxable as wines; produce or receive distilling material or vinegar stock; produce (with or without added wine spirits, and without added sugar) or receive on wine premises, subject to tax as wine but not for sale or consumption as beverage wine, (1) heavy bodied blending wines and Spanish-type blending sherries, and (2) other wine products made from natural wine for nonbeverage purposes; and such other operations as may be conducted in a manner that will not jeopardize the revenue or conflict with wine operations.

26 U.S.C. § 5361

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1380; 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)(43), July 26, 1979, 93 Stat. 287; Pub. L. 105-34, §1416(b)(1), Aug. 5, 1997, 111 Stat. 1048.

EDITORIAL NOTES

PRIOR PROVISIONSA prior section 5361, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.

AMENDMENTS1997- Pub. L. 105-34 struck out "unmerchantable" after "premises receive".1979-Pub. L. 96-39 substituted "or receive on wine premises" for "or receive on standard wine premises only".1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1997 AMENDMENTAmendment by Pub. L. 105-34 effective on the 1st day of the 1st calendar quarter that begins at least 180 days after Aug. 5, 1997, see section 1416(c) of Pub. L. 105-34, set out as a note under section 5044 of this title.

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.

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.

stock

The term "stock" includes shares in an association, joint-stock company, or insurance company.