26 USC 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.)

Sections:  Previous  5291  5301  5311  5312  5313  5314  5351  5352  5353  5354  5355  5356  5357  5361  5362  Next

Last modified: October 26, 2015