
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: 26USC5391]

 
                     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 IV--GENERAL
 
Sec. 5391. Exemption from distilled spirits taxes

    Notwithstanding any other provision of law, the tax imposed by 
section 5001 on distilled spirits shall not, except as provided in this 
subchapter, be assessed, levied, or collected from the proprietor of any 
bonded wine cellar with respect to his use of wine spirits in wine 
production, in such premises; except that, whenever wine or wine spirits 
are used in violation of this subchapter, the applicable tax imposed by 
section 5001 shall be collected unless the proprietor satisfactorily 
shows that such wine or wine spirits were not knowingly used in 
violation of law.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1387; 
amended Pub. L. 96-39, title VIII, Sec. 807(a)(49), July 26, 1979, 93 
Stat. 288.)


                            Prior Provisions

    A prior section 5391, act Aug. 16, 1954, ch. 736, 68A Stat. 672, 
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 substituted ``distilled'' for ``rectifying and'' 
in section catchline and struck out provisions relating to exemption 
from taxes imposed on rectified spirits and wines and the status of any 
proprietor of a bonded wine cellar as a rectifier of such spirits in 
text.


                    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 section 5005 of this title.
