
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: 26USC5381]

 
                     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 III--CELLAR TREATMENT AND CLASSIFICATION OF WINE
 
Sec. 5381. Natural wine

    Natural wine is the product of the juice or must of sound, ripe 
grapes or other sound, ripe fruit, made with such cellar treatment as 
may be authorized under section 5382 and containing not more than 21 
percent by weight of total solids. Any wine conforming to such 
definition except for having become substandard by reason of its 
condition shall be deemed not to be natural wine, unless the condition 
is corrected.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1383; 
amended Pub. L. 96-39, title VIII, Sec. 807(a)(48), July 26, 1979, 93 
Stat. 288.)


                            Prior Provisions

    A prior section 5381, act Aug. 16, 1954, ch. 736, 68A Stat. 668, 
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 provisions authorizing removal for 
distillation of wine deemed not to be natural wine, destruction of such 
wine under government supervision, and transfer of such wine to premises 
in which other than natural wine may be stored or used.


                    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 sections 5364, 5392 of this title.
