1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter F
  6. part I
  7. § 5352

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

§ 5352. Taxpaid wine bottling house

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.”

(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. 96–39, title VIII, § 807(a)(42), July 26, 1979, 93 Stat. 287.)

CITE AS: 26 USC 5352