
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5368]

 
                     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. 5368. Gauging and marking


(a) Gauging and marking

    All wine or wine spirits shall be locked, sealed, and gauged, and 
shall be marked, branded, labeled, or otherwise identified, in such 
manner as the Secretary may by regulations prescribe.

(b) Marking

    Wines shall be removed in such containers (including vessels, 
vehicles, and pipelines) bearing such marks and labels evidencing 
compliance with this chapter, as the Secretary may by regulations 
prescribe.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1381; 
amended Pub. L. 94-455, title XIX, Secs. 1905(a)(20), 1906(b)(13)(A), 
Oct. 4, 1976, 90 Stat. 1820, 1834.)


                            Prior Provisions

    A prior section 5368, act Aug. 16, 1954, ch. 736, 68A Stat. 666, 
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 substituted ``Gauging and marking'' for 
``Gauging, marking, and stamping'' in section catchline, substituted 
``Marking'' for ``Stamping'' in heading for subsec. (b), and, in text of 
subsec. (b), substituted ``marks and labels'' for ``marks, labels, and 
stamps'' and struck out ``or his delegate'' after ``Secretary'' wherever 
appearing.


                    Effective Date of 1976 Amendment

    Amendment by section 1905(a)(20) of Pub. L. 94-455 effective on 
first day of first month which begins more than 90 days after Oct. 4, 
1976, see section 1905(d) of Pub. L. 94-455, set out as a note under 
section 5005 of this title.
