
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: 26USC5386]

 
                     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. 5386. Special natural wines


(a) In general

    Special natural wines are the products made, pursuant to a formula 
approved under this section, from a base of natural wine (including 
heavy-bodied blending wine) exclusively, with the addition, before, 
during or after fermentation, of natural herbs, spices, fruit juices, 
aromatics, essences, and other natural flavorings in such quantities or 
proportions as to enable such products to be distinguished from any 
natural wine not so treated, and with or without carbon dioxide 
naturally or artificially added, and with or without the addition, 
separately or in combination, of pure dry sugar or a solution of pure 
dry sugar and water, or caramel. No added wine spirits or alcohol or 
other spirits shall be used in any wine under this section except as may 
be contained in the natural wine (including heavy-bodied blending wine) 
used as a base or except as may be necessary in the production of 
approved essences or similar approved flavorings. The Brix degree of any 
solution of pure dry sugar and water used may be limited by regulations 
prescribed by the Secretary in accordance with good commercial practice.

(b) Cellar treatment

    Special natural wines may be cellar treated under the provisions of 
section 5382(a) and (c).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1386; 
amended Pub. L. 90-619, Sec. 5, Oct. 22, 1968, 82 Stat. 1237; Pub. L. 
94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                            Prior Provisions

    A prior section 5386, act Aug. 16, 1954, ch. 736, 68A Stat. 671, 
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 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.
    1968--Subsec. (b). Pub. L. 90-619 inserted reference to subsec. (a) 
of section 5382.


                    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.

                  Section Referred to in Other Sections

    This section is referred to in section 5392 of this title.
