26 USC Subtitle E, CHAPTER 51, Subchapter F, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter F-Bonded and Taxpaid Wine PremisesPART II-OPERATIONS

Jump To: MiscellaneousPrior ProvisionsAmendments

PART II-OPERATIONS

Sec.

5361.

Bonded wine cellar operations.

5362.

Removals of wine from bonded wine cellars.

5363.

Taxpaid wine bottling house operations.

5364.

Wine imported in bulk.

5365.

Segregation of operations.

5366.

Supervision.

5367.

Records.

5368.

Gauging and marking.

5369.

Inventories.

5370.

Losses.

5371.

Insurance coverage, etc.

5372.

Sampling.

5373.

Wine spirits.

Editorial Notes

Prior Provisions

A prior part II consisted of sections 5361 to 5373 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

1997- Pub. L. 105–34, title XIV, §1422(b), Aug. 5, 1997, 111 Stat. 1050 , added item 5364.

1979- Pub. L. 96–39, title VIII, §807(b)(7), July 26, 1979, 93 Stat. 290 , struck out item 5364 "Standard wine premises".

1976- Pub. L. 94–455, title XIX, §1905(b)(5), Oct. 4, 1976, 90 Stat. 1822 , substituted "and marking" for ", marking, and stamping" in item 5368.