Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5352
Taxpaid wine bottling house
Official textgovinfo.govlast amended
Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as "tax-paid wine bottling houses."
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Nearby sections (25 sections)
- 5273 · Sale, use, and recovery of denatured distilled spirits
- 5274 · Applicability of other laws
- 5275 · Records and reports
- 5276 · [§5276. Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug.…
- 5291 · General
- 5301 · General
- 5311 · Detention of containers
- 5312 · Production and use of distilled spirits for experimental research
- 5313 · Withdrawal of distilled spirits from customs custody free of tax…
- 5314 · Special applicability of certain provisions
- 5315 · [§5315. Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct.…
- 5351 · Bonded wine cellar
- 5352 · Taxpaid wine bottling house
- 5353 · Bonded wine warehouse
- 5354 · Bond
- 5355 · General provisions relating to bonds
- 5356 · Application
- 5357 · Premises
- 5361 · Bonded wine cellar operations
- 5362 · Removals of wine from bonded wine cellars
- 5363 · Taxpaid wine bottling house operations
- 5364 · Wine imported in bulk
- 5365 · Segregation of operations
- 5366 · Supervision
- 5367 · Records