
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: 26USC5365]

 
                     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. 5365. Segregation of operations

    The Secretary may require by regulations such segregation of 
operations within the premises, by partitions or otherwise, as may be 
necessary to prevent jeopardy to the revenue, to prevent confusion 
between untaxpaid wine operations and such other operations as are 
authorized in this subchapter, to prevent substitution with respect to 
the several methods of producing effervescent wines, and to prevent the 
commingling of standard wines with other than standard wines.

(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)(47), July 26, 1979, 
93 Stat. 287.)


                            Prior Provisions

    A prior section 5365, 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 authorized segregation of operations to prevent 
the commingling of standard wines with other than standard wines.
    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.
