To natural wine made from berries or fruit other than grapes, pure dry sugar or liquid sugar may be added to the juice in the fermenter, or to the wine after fermentation; but only if such wine has not more than 14 percent alcohol by volume after complete fermentation, or after complete fermentation and sweetening, and a total solids content not in excess of 21 percent by weight; and except that the use under this subsection of liquid sugar shall be limited so that the resultant volume will not exceed the volume which could result from the maximum authorized use of pure dry sugar only.
26 U.S.C. § 5384
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 5384, act Aug. 16, 1954, ch. 736, 68A Stat. 670, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.
AMENDMENTS1997-Subsec. (b)(2)(D). Pub. L. 105-34 substituted "any fruit or berry with a natural fixed acid of 20 parts per thousand or more (before any correction of such fruit or berry)" for "loganberries, currants, or gooseberries,".1968-Subsec. (a). Pub. L. 90-619 substituted "not more than 14 percent" for "less than 14 percent". 1965-Subsec. (a). Pub. L. 89-44, §806(b)(2)(A), authorized addition of liquid sugar provided resultant volume will not exceed volume which could result from maximum authorized use of pure dry sugar only.Subsec. (b). Pub. L. 89-44, §806(c)(3), substituted "Ameliorated" for "Reserve" in heading.Subsec. (b)(1). Pub. L. 89-44, §806(b)(2)(B), struck out references to reserves and reserve inventories.Subsec. (b)(2). Pub. L. 89-44, §806(b)(2)(C), amended first sentence by authorizing use of liquid sugar but limiting use of any sugar if it reduced natural fixed acid in corrected juice or wine to five parts per thousand.Pub. L. 89-44, §806(c)(2), struck out "reserved" after "covering the production of" in fourth sentence.Subsec. (b)(2)(B). Pub. L. 89-44, §806(b)(2)(D), required that, if liquid sugar is used, the volume of water contained therein be deducted from the volume of ameliorating material authorized.Subsec. (b)(2)(C). Pub. L. 89-44, §806(b)(2)(E), substituted "shall have" for "may be withdrawn from reserve inventory with".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105-34, §1417(b), Aug. 5, 1997, 111 Stat. 1048, provided that: "The amendment made by this section [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997]."
EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90-619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90-619, set out as a note under section 5373 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 806(d)(2) of Pub. L. 89-44, set out as a note under section 5383 of this title.