
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: 26USC5352]

 
                     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. 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, 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; Pub. L. 96-39, title VIII, Sec. 807(a)(42), July 26, 1979, 
93 Stat. 287.)


                            Prior Provisions

    A prior section 5352, 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

    1979--Pub. L. 96-39 struck out ``at premises other than the bottling 
premises of a distilled spirits plant'' after ``taxpaid wines''.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                    Effective Date of 1979 Amendment

    Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 
of Pub. L. 96-39, set out as a note under section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 5363 of this title.
