26-U.S.C.-5351
§5351 – Bonded Wine Cellar
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part I > Section 5351
Details
- Reference: Section 5351
- Legend: §5351 – Bonded Wine Cellar
- USCode Year: 2013
Provision Content
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.
(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.)
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.
U.S. Encyclopedia of Law Coverage
Part I – Return of Materials Used In The Manufacture Or Recovery of Distilled Spirits in the Legal Encyclopedia: Excise Taxes
In this entry about Part I – Return of Materials Used In The Manufacture Or Recovery of Distilled Spirits, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5315 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5315, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
Part I – Establishment in the Legal Encyclopedia: Distilled Spirits
In this entry about Part I – Establishment, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
Part III – Miscellaneous Provisions in the Legal Encyclopedia: And Beer
In this entry about Part III – Miscellaneous Provisions, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
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