26 U.S.C. § 5365
§ 5365. Segregation of operations
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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)
- July 26, 1979Public Law 96-39
- 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.
The Secretary may require by regulations such segregation of operations within the premises, by partitions or otherwise, as may be necessary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine operations and such other operations as are authorized in this subchapter, to prevent substitution with respect to the several methods of producing effervescent wines, and to prevent the commingling of standard wines with other than standard wines.