
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: 26USC5384]

 
                     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. 5384. Amelioration and sweetening limitations for natural 
        fruit and berry wines
        

(a) In general

    To natural wine made from berries or fruit other than grapes, pure 
dry sugar or liquid sugar may be added to the juice in the fermenter, or 
to the wine after fermentation; but only if such wine has not more than 
14 percent alcohol by volume after complete fermentation, or after 
complete fermentation and sweetening, and a total solids content not in 
excess of 21 percent by weight; and 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) Ameliorated fruit and berry wines

    (1) Any natural fruit or berry wine (other than grape wine) of a 
winemaker's own production may, if not made under subsection (a) of this 
section, be ameliorated to correct high acid content. Ameliorating 
material calculations and accounting shall be separate for wines made 
from each different kind of fruit.
    (2) Pure dry sugar or liquid sugar may be used in the production of 
wines under this subsection for the purpose of correcting natural 
deficiencies, but not to such an extent as would reduce the natural 
fixed acid in the corrected juice or wine to five parts per thousand. 
The quantity of sugar so used shall not exceed the quantity which would 
have been required to adjust the juice, prior to fermentation, to a 
total solids content of 25 degrees (Brix). Such sugar shall be added 
prior to the completion of fermentation of the wine. After such addition 
of the sugar, the wine or juice shall be treated and accounted for as 
provided in section 5383(b), covering the production of high acid grape 
wines, except that--
        (A) Natural fixed acid shall be calculated as malic acid for 
    apple wine and as citric acid for other fruit and berry wines, 
    instead of tartaric acid;
        (B) Juice adjusted with pure dry sugar or liquid sugar as 
    provided in this paragraph shall be treated in the same manner as 
    original natural juice under the provisions of section 5383(b); 
    except that if liquid sugar is used, the volume of water contained 
    therein must be deducted from the volume of ameliorating material 
    authorized;
        (C) Wines made under this subsection shall have a total solids 
    content of not more than 21 percent by weight, whether or not wine 
    spirits have been added; and
        (D) Wines made exclusively from any fruit or berry with a 
    natural fixed acid of 20 parts per thousand or more (before any 
    correction of such fruit or berry) shall be entitled to a volume of 
    ameliorating material not in excess of 60 percent (in lieu of 35 
    percent).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1385; 
amended Pub. L. 89-44, title VIII, Sec. 806(b)(2), (c)(2), (3), June 21, 
1965, 79 Stat. 163, 164; Pub. L. 90-619, Sec. 3(b), Oct. 22, 1968, 82 
Stat. 1237; Pub. L. 105-34, title XIV, Sec. 1417(a), Aug. 5, 1997, 111 
Stat. 1048.)


                            Prior Provisions

    A prior section 5384, act Aug. 16, 1954, ch. 736, 68A Stat. 670, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1997--Subsec. (b)(2)(D). Pub. L. 105-34 substituted ``any fruit or 
berry with a natural fixed acid of 20 parts per thousand or more (before 
any correction of such fruit or berry)'' for ``loganberries, currants, 
or gooseberries,''.
    1968--Subsec. (a). Pub. 90-619 substituted ``not more than 14 
percent'' for ``less than 14 percent''.
    1965--Subsec. (a). Pub. L. 89-44, Sec. 806(b)(2)(A), authorized 
addition of liquid sugar provided resultant volume will not exceed 
volume which could result from maximum authorized use of pure dry sugar 
only.
    Subsec. (b). Pub. L. 89-44, Sec. 806(c)(3), substituted 
``Ameliorated'' for ``Reserve'' in heading.
    Subsec. (b)(1). Pub. L. 89-44, Sec. 806(b)(2)(B), struck out 
references to reserves and reserve inventories.
    Subsec. (b)(2). Pub. L. 89-44, Sec. 806(b)(2)(C), amended first 
sentence by authorizing use of liquid sugar but limiting use of any 
sugar if it reduced natural fixed acid in corrected juice or wine to 
five parts per thousand.
    Pub. L. 89-44, Sec. 806(c)(2), struck out ``reserved'' after 
``covering the production of'' in fourth sentence.
    Subsec. (b)(2)(B). Pub. L. 89-44, Sec. 806(b)(2)(D), required that, 
if liquid sugar is used, the volume of water contained therein be 
deducted from the volume of ameliorating material authorized.
    Subsec. (b)(2)(C). Pub. L. 89-44, Sec. 806(b)(2)(E), substituted 
``shall have'' for ``may be withdrawn from reserve inventory with''.


                    Effective Date of 1997 Amendment

    Section 1417(b) of Pub. L. 105-34 provided that: ``The amendment 
made by this section [amending 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].''


                    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. 
90-619, set out as a note under section 5373 of this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 
806(d)(2) of Pub. L. 89-44, set out as a note under section 5383 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in section 5382 of this title.
