1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter F
  6. part I
  7. § 5351

View all text of Part I [§ 5351 - § 5357]

§ 5351. Bonded wine cellar
(a) In general
(b) Definitions
For purposes of this chapter—
(1) Bonded wine cellar
(2) Bonded winery
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1378; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 114–113, div. Q, title III, § 332(b)(2)(B), Dec. 18, 2015, 129 Stat. 3106.)

CITE AS: 26 USC 5351