
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: 26USC5383]

 
                     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. 5383. Amelioration and sweetening limitations for natural 
        grape wines
        

(a) Sweetening of grape wines

    Any natural grape wine may be sweetened after fermentation and 
before taxpayment with pure dry sugar or liquid sugar if the total 
solids content of the finished wine does not exceed 12 percent of the 
weight of the wine and the alcoholic content of the finished wine after 
sweetening is not more than 14 percent by volume; except that the use 
under this subsection of liquid sugar shall be limited so that the 
resultant volume will not exceed the volume which could result from the 
maximum authorized use of pure dry sugar only.

(b) High acid wines

                          (1) Amelioration

        Before, during, and after fermentation, ameliorating materials 
    consisting of pure dry sugar or liquid sugar, water, or a 
    combination of sugar and water, may be added to natural grape wines 
    of a winemaker's own production when such wines are made from juice 
    having a natural fixed acid content of more than five parts per 
    thousand (calculated before fermentation and as tartaric acid). 
    Ameliorating material so added shall not reduce the natural fixed 
    acid content of the juice to less than five parts per thousand, nor 
    exceed 35 percent of the volume of juice (calculated exclusive of 
    pulp) and ameliorating material combined.

                           (2) Sweetening

        Any wine produced under this subsection may be sweetened by the 
    producer thereof, after amelioration and fermentation, with pure dry 
    sugar or liquid sugar if the total solids content of the finished 
    wine does not exceed (A) 17 percent by weight if the alcoholic 
    content is more than 14 percent by volume, or (B) 21 percent by 
    weight if the alcoholic content is not more than 14 percent by 
    volume. The use under this paragraph of liquid sugar shall be 
    limited to cases where the resultant volume does not exceed the 
    volume which could result from the maximum authorized use of pure 
    dry sugar only.

                          (3) Wine spirits

        Wine spirits may be added (whether or not wine spirits were 
    previously added) to wine produced under this subsection only if the 
    wine contains not more than 14 percent of alcohol by volume derived 
    from fermentation.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1384; 
amended Pub. L. 89-44, title VIII, Sec. 806(b)(1), June 21, 1965, 79 
Stat. 162; Pub. L. 90-619, Sec. 3, Oct. 22, 1968, 82 Stat. 1237.)


                            Prior Provisions

    A prior section 5383, act Aug. 16, 1954, ch. 736, 68A Stat. 669, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1968--Subsec. (a). Pub. L. 90-619, Sec. 3(b), substituted ``not more 
than 14 percent'' for ``less than 14 percent''.
    Subsec. (b). Pub. L. 90-619, Sec. 3(a), simplified production 
procedures and calculations, provided that the limitation on sweetening 
high acid wine is to be based upon the total solids content of the 
finished wine, authorized the use of liquid sugar but only to the extent 
that it did not increase the total volume of the finished wine above 
what it would be if the maximum authorized use had been made of dry 
sugar only, and inserted provisions making it clear that wine spirits 
may be added at more than one stage in the process of wine production.
    1965--Pub. L. 89-44 divided subsec. (b) relating to high acid wines 
into pars. (1) and (2) and par. (2) into subpars. (A) to (E), struck out 
reserve inventory requirement with respect to the amelioration and 
sweetening of wines, authorized use of other than pure, dry sugar, and 
allowed limited use of liquid sugar at appropriate points where use of 
pure dry sugar had formerly been prescribed.


                    Effective Date of 1968 Amendment

    Amendment by Pub. L. 90-619 effective on first day of first month 
which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. 
L. 90-619, set out as a note under section 5373 of this title.


                    Effective Date of 1965 Amendment

    Section 806(d)(2) of Pub. L. 89-44 provided that: ``The amendments 
made by subsections (b) and (c) [amending this section and sections 
5382, 5384, 5385, and 5392] shall take effect on January 1, 1966.''

                  Section Referred to in Other Sections

    This section is referred to in sections 5382, 5384 of this title.
