26-U.S.C.-5365
§5365 – Segregation of Operations
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part II > Section 5365
Details
- Reference: Section 5365
- Legend: §5365 – Segregation of Operations
- USCode Year: 2013
Provision Content
The Secretary may require by regulations such segregation of operations within the premises, by partitions or otherwise, as may be necessary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine operations and such other operations as are authorized in this subchapter, to prevent substitution with respect to the several methods of producing effervescent wines, and to prevent the commingling of standard wines with other than standard wines.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1381; 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)(47), July 26, 1979, 93 Stat. 287.)
Prior Provisions
A prior section 5365, act Aug. 16, 1954, ch. 736, 68A Stat. 665, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Pub. L. 96–39 authorized segregation of operations to prevent the commingling of standard wines with other than standard wines.
1976—Pub. L. 94–455 struck out or his delegate after Secretary.
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5361 in the Legal Encyclopedia: Excise Taxes
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26-U.S.C.-5315 in the Legal Encyclopedia: Wines
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Part III – Miscellaneous Provisions in the Legal Encyclopedia: And Beer
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