{"data":{"id":"us/26-u.s.c.-5363","jurisdiction":"us","citation":"26 U.S.C. § 5363","heading":"Taxpaid wine bottling house operations","body":"In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house may, subject to regulations issued by the Secretary, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations.","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":"a44946dd17c074f3e41c87490cef65cfbc92eada2405d982db9dbb6ea3dda0ec","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5362","next":"us/26-u.s.c.-5364"},"notice":"GroundRules: Original legal text. Not legal advice."}