
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: 26USC5364]

 
                     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. 5364. Wine imported in bulk

    Natural wine (as defined in section 5381) imported or brought into 
the United States in bulk containers may, under such regulations as the 
Secretary may prescribe, be withdrawn from customs custody and 
transferred in such bulk containers to the premises of a bonded wine 
cellar without payment of the internal revenue tax imposed on such wine. 
The proprietor of a bonded wine cellar to which such wine is transferred 
shall become liable for the tax on the wine withdrawn from customs 
custody under this section upon release of the wine from customs 
custody, and the importer, or the person bringing such wine into the 
United States, shall thereupon be relieved of the liability for such 
tax.

(Added Pub. L. 105-34, title XIV, Sec. 1422(a), Aug. 5, 1997, 111 Stat. 
1050; amended Pub. L. 105-206, title VI, Sec. 6014(b)(3), July 22, 1998, 
112 Stat. 820.)


                            Prior Provisions

    A prior section 5364, added Pub. L. 85-859, title II, Sec. 201, 
Sept. 2, 1958, 72 Stat. 1381, limited proprietors of bonded wine cellars 
or taxpaid wine bottling houses to the production, reception, storage, 
or use of only standard wine, prior to repeal by Pub. L. 96-39, title 
VIII, Secs. 807(a)(46), 810, July 26, 1979, 93 Stat. 287, 292, eff. Jan. 
1, 1980.
    Another prior section 5364, 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

    1998--Pub. L. 105-206 substituted ``Natural wine (as defined in 
section 5381) imported or brought into'' for ``Wine imported or brought 
into'' in first sentence.


                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-206 effective, except as otherwise 
provided, as if included in the provisions of the Taxpayer Relief Act of 
1997, Pub. L. 105-34, to which such amendment relates, see section 6024 
of Pub. L. 105-206, set out as a note under section 1 of this title.


                             Effective Date

    Section 1422(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [enacting this section] shall take effect on the 
1st day of the 1st calendar quarter that begins at least 180 days after 
the date of the enactment of this Act [Aug. 5, 1997].''

                  Section Referred to in Other Sections

    This section is referred to in section 5043 of this title.
