Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5351 (2024) — Bonded wine cellar
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.
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".
Source: official text