Natural wine (as defined in section 5381) imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a bonded wine cellar without payment of the internal revenue tax imposed on such wine. The proprietor of a bonded wine cellar to which such wine is transferred shall become liable for the tax on the wine withdrawn from customs custody under this section upon release of the wine from customs custody, and the importer, or the person bringing such wine into the United States, shall thereupon be relieved of the liability for such tax.
Pub. L. 105–34, title XIV, § 1422(a)111 Stat. 1050 Pub. L. 105–206, title VI, § 6014(b)(3)112 Stat. 820 (Added , , ; amended , , .)
Editorial Notes
Prior Provisions
Pub. L. 85–859, title II, § 20172 Stat. 1381 Pub. L. 96–39, title VIII93 Stat. 287 A prior section 5364, added , , , limited proprietors of bonded wine cellars or taxpaid wine bottling houses to the production, reception, storage, or use of only standard wine, prior to repeal by , §§ 807(a)(46), 810, , , 292, eff. .
act Aug. 16, 1954, ch. 736 68A Stat. 665 Pub. L. 85–859Another prior section 5364, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
Amendments
Pub. L. 105–2061998— substituted “Natural wine (as defined in section 5381) imported or brought into” for “Wine imported or brought into” in first sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Pub. L. 105–206Pub. L. 105–34section 6024 of Pub. L. 105–206section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .
Effective Date
Pub. L. 105–34, title XIV, § 1422(c)111 Stat. 1050