# 26 U.S.C. § 5372: Sampling

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5372>. Cite pinpoints as 26 U.S.C. § 5372(a)(1).

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

## Connections

Cites: none

Cited by: § 5042 Exemption from tax

## Prior provisions

- 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.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1382
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834