
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: 26USC5363]

 
                     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. 5363. Taxpaid wine bottling house operations

    In addition to the operations described in section 5352, the 
proprietor of a taxpaid wine bottling house may, subject to regulations 
issued by the Secretary, on such premises mix wine of the same kind and 
taxable grade to facilitate handling; preserve, filter, or clarify wine; 
and conduct operations not involving wine where such operations will not 
jeopardize the revenue or conflict with wine operations.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1381; 
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)(45), July 26, 1979, 
93 Stat. 287.)


                            Prior Provisions

    A prior section 5363, act Aug. 16, 1954, ch. 736, 68A Stat. 665, 
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 provision that this subchapter apply 
to any wine received on the bottling premises of any distilled spirits 
plant for bottling, packaging, or repackaging, and to all operations 
relative thereto and provision that sections 5021, 5081, and 5082, not 
apply to the mixing or treatment of taxpaid wine under this section.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.


                    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.
