26 U.S.C. § 5351
§ 5351. Bonded wine cellar
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1958 by the Technical Amendments Act of 1958. Last changed December 18, 2015 by the Consolidated Appropriations Act, 2016 (PATH Act).
Every change, newest first (3)
- December 18, 2015Consolidated Appropriations Act, 2016 (PATH Act)
- October 4, 1976Tax Reform Act of 1976
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
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.
For purposes of this chapter—
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).
At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a “bonded winery”.