BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5368

Gauging and marking

Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 51
Statutory Text

26 U.S.C. § 5368 — Gauging and marking

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 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. 5368 - Gauging and marking From the U.S. Government Publishing Office, www.gpo.gov

§5368. Gauging and marking

(a) Gauging and marking All 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) Marking Wines 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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, §§1905(a)(20), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834.)

Editorial Notes

Prior Provisions A prior section 5368, act Aug. 16, 1954, ch. 736, 68A Stat. 666, 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 substituted "Gauging and marking" for "Gauging, marking, and stamping" in section catchline, substituted "Marking" for "Stamping" in heading for subsec. (b), and, in text of subsec. (b), substituted "marks and labels" for "marks, labels, and stamps" and struck out "or his delegate" after "Secretary" wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment Amendment by section 1905(a)(20) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-E235BB
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 5368
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
6901c2e3bbebb0f1...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 5368 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 5367 26 U.S.C. § 5369 →
Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
26 U.S.C. § 500126 U.S.C. § 500226 U.S.C. § 500326 U.S.C. § 500426 U.S.C. § 500526 U.S.C. § 500626 U.S.C. § 500726 U.S.C. § 500826 U.S.C. § 500926 U.S.C. § 501026 U.S.C. § 501126 U.S.C. § 502126 U.S.C. § 504126 U.S.C. § 504226 U.S.C. § 504326 U.S.C. § 504426 U.S.C. § 504526 U.S.C. § 505126 U.S.C. § 505226 U.S.C. § 505326 U.S.C. § 505426 U.S.C. § 505526 U.S.C. § 505626 U.S.C. § 506126 U.S.C. § 506226 U.S.C. § 506326 U.S.C. § 506426 U.S.C. § 506526 U.S.C. § 506626 U.S.C. § 5067
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 5368