{"data":{"id":"us/26-u.s.c.-5352","jurisdiction":"us","citation":"26 U.S.C. § 5352","heading":"Taxpaid wine bottling house","body":"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.”","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"6a170e4ac26a10bf47578b393fc086681abae4971790f77ce602dc720fd60449","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5351","next":"us/26-u.s.c.-5353"},"notice":"GroundRules: Original legal text. Not legal advice."}