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”.