# 26 U.S.C. § 5352: Taxpaid wine bottling house

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5352>. Cite pinpoints as 26 U.S.C. § 5352(a)(1).

Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as “tax-paid wine bottling houses.”

## Connections

Cites: none

Cited by: § 5363 Taxpaid wine bottling house operations

## Prior provisions

- A prior section 5352, 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
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 287