26-U.S.C.-5353
§5353 – Bonded Wine Warehouse
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part I > Section 5353
Details
- Reference: Section 5353
- Legend: §5353 – Bonded Wine Warehouse
- USCode Year: 2013
Provision Content
Any responsible warehouse company or other responsible person may, upon filing application with the Secretary and consent of the proprietor and the surety on the bond of any bonded wine cellar, under regulations prescribed by the Secretary, establish on such premises facilities for the storage of wines and allied products for credit purposes, to be known as a bonded wine warehouse. The proprietor of the bonded wine cellar shall remain responsible in all respects for operations in the warehouse and the tax on the wine or wine spirit stored therein.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1379; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Prior Provisions
A prior section 5353, 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.
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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