§ 5372 Sampling

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

Enacted 1958 · Pub. L. 85-859 Amended · 1 Acts

19581976
Prior provisions 1
  • A prior section 5372, act Aug. 16, 1954, ch. 736, 68A Stat. 667, 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 0
Amended 1976
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.