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

§ 5372 Sampling

Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5372

Source: decipher.legal/usc/26/5372 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)