26Title 26The US tax code, read & explained

26 U.S.C. § 5352

§ 5352. Taxpaid wine bottling house

39 words · amended 2 times · cited by 1 other sections

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History

Added in 1958 by the Technical Amendments Act of 1958. Last changed July 26, 1979 by the Public Law 96-39.

Every change, newest first (3)
  1. July 26, 1979Public Law 96-39
  2. October 4, 1976Tax Reform Act of 1976
  3. September 2, 1958Technical Amendments Act of 1958 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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.”