Bonded wine cellar

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. DISTILLED SPIRITS, WINES, AND BEER
  6. Bonded and Taxpaid Wine Premises
  7. ESTABLISHMENT
  8. Bonded wine cellar

Checkout our iOS App for a better way to browser and research.

§5351. Bonded wine cellar

(a) In general

Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and, except as provided under section 5551(d), file bond and receive permission to operate.

(b) Definitions

For purposes of this chapter-

(1) Bonded wine cellar

The term "bonded wine cellar" means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).

(2) Bonded winery

At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a "bonded winery".

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1378 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 114–113, div. Q, title III, §332(b)(2)(B), Dec. 18, 2015, 129 Stat. 3106 .)

Prior Provisions

A prior section 5351, act Aug. 16, 1954, ch. 736, 68A Stat. 663 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2015-Pub. L. 114–113 designated existing provisions as subsec. (a), inserted heading, inserted ", except as provided under section 5551(d)," before "file bond", struck out "Such premises shall be known as 'bonded wine cellars'; except that any such premises engaging in production operations may, in the discretion of the Secretary, be designated as a 'bonded winery'." at end, and added subsec. (b).

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Effective Date of 2015 Amendment

Amendment by Pub. L. 114–113 applicable to any calendar quarters beginning more than 1 year after Dec. 18, 2015, see section 332(c) of Pub. L. 114–113, set out as a note under section 5061 of this title.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.


Download our app to see the most-to-date content.