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OPERATIONS
Law
USC 26
Internal Revenue Code
Alcohol, Tobacco, and Certain Other Excise Taxes
DISTILLED SPIRITS, WINES, AND BEER
Bonded and Taxpaid Wine Premises
OPERATIONS
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Section
5361
Bonded wine cellar operations
Section
5362
Removals of wine from bonded wine cellars
Section
5363
Taxpaid wine bottling house operations
Section
5364
Wine imported in bulk
Section
5365
Segregation of operations
Section
5366
Supervision
Section
5367
Records
Section
5368
Gauging and marking
Section
5369
Inventories
Section
5370
Losses
Section
5371
Insurance coverage, etc.
Section
5372
Sampling
Section
5373
Wine spirits