§ 5363 Taxpaid wine bottling house operations

OLRC 119-134 · eCFR 2026-10-19 · 2 amending Acts

Enacted 1958 · Pub. L. 85-859 Amended · 2 Acts

195819761979
Prior provisions 1
  • A prior section 5363, act Aug. 16, 1954, ch. 736, 68A Stat. 665, 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 0 · Cites 1
    § 5363 Taxpaid wine bottling house operations
    Amended 1976, 1979
    • 1979 Pub. L. 96-39 Pub. L. 96–39 struck out provision that this subchapter apply to any wine received on the bottling premises of any distilled spirits plant for bottling, packaging, or repackaging, and to all operations relative thereto and provision that sections 5021, 5081, and 5082, not apply to the mixing or treatment of taxpaid wine under this section.
    • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

    In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house may, subject to regulations issued by the Secretary, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations.