Section text and notes
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.
Pub. L. 85–859, title II, § 20172 Stat. 1382 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 667 Pub. L. 85–859A prior section 5372, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.