26 U.S.C. § 5353
Bonded wine warehouse
Any responsible warehouse company or other responsible person may, upon filing application with the Secretary and consent of the proprietor and the surety on the bond of any bonded wine cellar, under regulations prescribed by the Secretary, establish on such premises facilities for the storage of wines and allied products for credit purposes, to be known as a “bonded wine warehouse”. The proprietor of the bonded wine cellar shall remain responsible in all respects for operations in the warehouse and the tax on the wine or wine spirit stored therein.
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Nearby sections (25 sections)
- 5274 · Applicability of other laws
- 5275 · Records and reports
- 5276 · Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10,…
- 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- 5315 · Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4,…
- 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
- 5368 · Gauging and marking