Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5368 (2024) — Gauging and marking
Gauging and marking
All wine or wine spirits shall be locked, sealed, and gauged, and shall be marked, branded, labeled, or otherwise identified, in such manner as the Secretary may by regulations prescribe.
Marking
Wines shall be removed in such containers (including vessels, vehicles, and pipelines) bearing such marks and labels evidencing compliance with this chapter, as the Secretary may by regulations prescribe.
Source: official text