
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5351]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
             Subchapter F--Bonded and Taxpaid Wine Premises
 
                          PART I--ESTABLISHMENT
 
Sec. 5351. Bonded wine cellar

    Any person establishing premises for the production, blending, 
cellar treatment, storage, bottling, packaging, or repackaging of 
untaxpaid wine (other than wine produced exempt from tax under section 
5042), including the use of wine spirits in wine production, shall, 
before commencing operations, make application to the Secretary and file 
bond and receive permission to operate. Such premises shall be known as 
``bonded wine cellars''; except that any such premises engaging in 
production operations may, in the discretion of the Secretary, be 
designated as a ``bonded winery''.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1378; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5351, act Aug. 16, 1954, ch. 736, 68A Stat. 663, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                             Effective Date

    Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-
859, set out as a note under section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 5361 of this title.
