26 U.S.C. § 5391
§ 5391. Exemption from distilled spirits taxes
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 July 26, 1979 by the Public Law 96-39.
Every change, newest first (2)
- July 26, 1979Public Law 96-39
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Notwithstanding any other provision of law, the tax imposed by section 5001 on distilled spirits shall not, except as provided in this subchapter, be assessed, levied, or collected from the proprietor of any bonded wine cellar with respect to his use of wine spirits in wine production, in such premises; except that, whenever wine or wine spirits are used in violation of this subchapter, the applicable tax imposed by section 5001 shall be collected unless the proprietor satisfactorily shows that such wine or wine spirits were not knowingly used in violation of law.