In general
Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and, except as provided under section 5551(d), file bond and receive permission to operate.
Definitions
Bonded wine cellar
The term “bonded wine cellar” means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).
Bonded winery
At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a “bonded winery”.
Pub. L. 85–859, title II, § 20172 Stat. 1378 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 114–113, div. Q, title III, § 332(b)(2)(B)129 Stat. 3106 (Added , , ; amended , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 663 Pub. L. 85–859A prior section 5351, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
Amendments
Pub. L. 114–1132015— designated existing provisions as subsec. (a), inserted heading, inserted “, except as provided under section 5551(d),” before “file bond”, struck out “Such premises shall be known as ‘bonded wine cellars’; except that any such premises engaging in production operations may, in the discretion of the Secretary, be designated as a ‘bonded winery’.” at end, and added subsec. (b).
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Pub. L. 114–113section 332(c) of Pub. L. 114–113section 5061 of this titleAmendment by applicable to any calendar quarters beginning more than 1 year after , see , set out as a note under .
Effective Date
section 210(a)(1) of Pub. L. 85–859section 5001 of this titleSection effective , see , set out as a note under .