26 USC 5351 - Bonded wine cellar

U.S Code last checked for updates: May 18, 2024

§ 5351.

Bonded wine cellar

(a)

In general

(b)

Definitions

For purposes of this chapter—

(1)

Bonded wine cellar

(2)

Bonded winery

(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. 114–113, div. Q, title III, § 332(b)(2)(B), Dec. 18, 2015, 129 Stat. 3106.)

cite as: 26 USC 5351