
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: 26USC5353]

 
                     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. 5353. Bonded wine warehouse

    Any responsible warehouse company or other responsible person may, 
upon filing application with the Secretary and consent of the proprietor 
and the surety on the bond of any bonded wine cellar, under regulations 
prescribed by the Secretary, establish on such premises facilities for 
the storage of wines and allied products for credit purposes, to be 
known as a ``bonded wine warehouse''. The proprietor of the bonded wine 
cellar shall remain responsible in all respects for operations in the 
warehouse and the tax on the wine or wine spirit stored therein.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1379; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5353, 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.
