US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 5352: Taxpaid wine bottling house

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

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.”

Collected 2026-09-10T05:58:25Z. Source file · JSON

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