{"data":{"id":"us/26-u.s.c.-5372","jurisdiction":"us","citation":"26 U.S.C. § 5372","heading":"Sampling","body":"Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.","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":"f0332eeb096c0c853217bf31dbd0fac353408c621b0efb5193fb3b942cab14b1","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5371","next":"us/26-u.s.c.-5373"},"notice":"GroundRules: Original legal text. Not legal advice."}