# 26 U.S.C. § 5391: Exemption from distilled spirits taxes

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5391>. Cite pinpoints as 26 U.S.C. § 5391(a)(1).

Notwithstanding any other provision of law, the tax imposed by section 5001 on distilled spirits shall not, except as provided in this subchapter, be assessed, levied, or collected from the proprietor of any bonded wine cellar with respect to his use of wine spirits in wine production, in such premises; except that, whenever wine or wine spirits are used in violation of this subchapter, the applicable tax imposed by section 5001 shall be collected unless the proprietor satisfactorily shows that such wine or wine spirits were not knowingly used in violation of law.

## Connections

Cites: § 5001 Imposition, rate, and attachment of tax

Cited by: § 5005 Persons liable for tax

## Prior provisions

- A prior section 5391, act Aug. 16, 1954, ch. 736, 68A Stat. 672, 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. 1387
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 288