# 26 U.S.C. § 5363: Taxpaid wine bottling house operations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5363>. Cite pinpoints as 26 U.S.C. § 5363(a)(1).

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.

## Connections

Cites: § 5352 Taxpaid wine bottling house

Cited by: none

## Prior provisions

- 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.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1381
- 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