§ 5361 Bonded wine cellar operations

OLRC 119-134 · eCFR 2026-10-19 · 3 amending Acts · cited by 1 sections

Enacted 1958 · Pub. L. 85-859 Amended · 3 Acts

1958197619791997
Prior provisions 1
  • A prior section 5361, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Connections Cited by 1 · Cites 1
§ 5361 Bonded wine cellar operations
Amended 1976, 1979, 1997
  • 1997 Pub. L. 105-34 Pub. L. 105–34 struck out “unmerchantable” after “premises receive”.
  • 1979 Pub. L. 96-39 Pub. L. 96–39 substituted “or receive on wine premises” for “or receive on standard wine premises only”.
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

In addition to the operations described in section 5351, the proprietor of a bonded wine cellar may, subject to regulations prescribed by the Secretary, on such premises receive taxpaid wine for return to bond, reconditioning, or destruction; prepare for market and store commercial fruit products and by-products not taxable as wines; produce or receive distilling material or vinegar stock; produce (with or without added wine spirits, and without added sugar) or receive on wine premises, subject to tax as wine but not for sale or consumption as beverage wine, (1) heavy bodied blending wines and Spanish-type blending sherries, and (2) other wine products made from natural wine for nonbeverage purposes; and such other operations as may be conducted in a manner that will not jeopardize the revenue or conflict with wine operations.