# 26 U.S.C. § 5361: Bonded wine cellar operations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5361>. Cite pinpoints as 26 U.S.C. § 5361(a)(1).

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.

## Connections

Cites: § 5351 Bonded wine cellar

Cited by: § 5044 Refund of tax on wine

## Prior provisions

- 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.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1380
- 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
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1048