{"data":{"id":"us/26-u.s.c.-5368","jurisdiction":"us","citation":"26 U.S.C. § 5368","heading":"Gauging and marking","body":"(a) Gauging and markingAll wine or wine spirits shall be locked, sealed, and gauged, and shall be marked, branded, labeled, or otherwise identified, in such manner as the Secretary may by regulations prescribe. (b) MarkingWines shall be removed in such containers (including vessels, vehicles, and pipelines) bearing such marks and labels evidencing compliance with this chapter, as the Secretary may by regulations prescribe.","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":"541e23b8c77788a325174e4ea2c19746c00340e294c8289939fd22dc35e226b4","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5367","next":"us/26-u.s.c.-5369"},"notice":"GroundRules: Original legal text. Not legal advice."}