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26 U.S.C. 5352: Taxpaid wine bottling houseText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER
Jump To: Source CreditEditorial NotesPrior ProvisionsAmendmentsStatutory Notes and Related SubsidiariesEffective Date of Amendment

§5352. Taxpaid wine bottling house

Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as “tax-paid wine bottling houses.”

(Added Pub. L. 85–859, title II, § 201 , Sept. 2, 1958 , 72 Stat. 1378 ; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 ; Pub. L. 96–39, title VIII, § 807(a)(42) , July 26, 1979 , 93 Stat. 287 .)

Editorial Notes

Prior Provisions

A prior section 5352, act Aug. 16, 1954, ch. 736, 68A Stat. 663, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979⁠—Pub. L. 96–39 struck out “at premises other than the bottling premises of a distilled spirits plant” after “taxpaid wines”.

1976⁠—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 Amendment

Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.