
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: 26USC5361]

 
                     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 II--OPERATIONS
 
Sec. 5361. Bonded wine cellar operations

    In addition to the operations described in section 5351, the 
proprietor of a bonded wine cellar may, subject to regulations 
prescribed by the Secretary, on such premises receive taxpaid wine for 
return to bond, reconditioning, or destruction; prepare for market and 
store commercial fruit products and by-products not taxable as wines; 
produce or receive distilling material or vinegar stock; produce (with 
or without added wine spirits, and without added sugar) or receive on 
wine premises, subject to tax as wine but not for sale or consumption as 
beverage wine, (1) heavy bodied blending wines and Spanish-type blending 
sherries, and (2) other wine products made from natural wine for 
nonbeverage purposes; and such other operations as may be conducted in a 
manner that will not jeopardize the revenue or conflict with wine 
operations.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1380; 
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)(43), July 26, 1979, 
93 Stat. 287; Pub. L. 105-34, title XIV, Sec. 1416(b)(1), Aug. 5, 1997, 
111 Stat. 1048.)


                            Prior Provisions

    A prior section 5361, act Aug. 16, 1954, ch. 736, 68A Stat. 664, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1997--Pub. L. 105-34 struck out ``unmerchantable'' after ``premises 
receive''.
    1979--Pub. L. 96-39 substituted ``or receive on wine premises'' for 
``or receive on standard wine premises only''.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-34 effective on the 1st day of the 1st 
calendar quarter that begins at least 180 days after Aug. 5, 1997, see 
section 1416(c) of Pub. L. 105-34, set out as a note under section 5044 
of this title.


                    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.


                             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 5044 of this title.
