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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5372

Sampling

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

26 U.S.C. § 5372 — Sampling

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. 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".

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 5372
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The statutory text of 26 U.S.C. § 5372 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).
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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
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