# 26 U.S.C. § 5351: Bonded wine cellar

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5351>. Cite pinpoints as 26 U.S.C. § 5351(a)(1).

## § 5351(a) In general

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, except as provided under section 5551(d), file bond and receive permission to operate.

## § 5351(b) Definitions

For purposes of this chapter—

**§ 5351(b)(1) Bonded wine cellar.** The term “bonded wine cellar” means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).

**§ 5351(b)(2) Bonded winery.** At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a “bonded winery”.

## Connections

Cites: § 5042 Exemption from tax; § 5551 General provisions relating to bonds

Cited by: § 5361 Bonded wine cellar operations

## 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

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1378
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3106