U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter F - Bonded and Taxpaid Wine Premises PART II - OPERATIONS Sec. 5372 - Sampling From the U.S. Government Publishing Office, www.gpo.gov §5372. Sampling Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax. (Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1382; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes Prior Provisions A prior section 5372, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
26 U.S.C. § 5372
§5372. Sampling
Edition 2024