Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5352

Source: decipher.legal/usc/26/5352 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)