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26 U.S.C. § 5382 — Cellar treatment of natural wine

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5382 — Cellar treatment of natural wine

**(a) Proper cellar treatment** (1) **In general** — Proper cellar treatment of natural wine constitutes— (A) subject to paragraph (2), those practices and procedures in the United States, whether historical or newly developed, of using various methods and materials to correct or stabilize the wine, or the fruit juice from which it is made, so as to produce a finished product acceptable in good commercial practice in accordance with regulations prescribed by the Secretary; and (B) subject to paragraph (3), in the case of wine produced and imported subject to an international agreement or treaty, those practices and procedures acceptable to the United States under such agreement or treaty. (2) **Recognition of continuing treatment** — For purposes of paragraph (1)(A), where a particular treatment has been used in customary commercial practice in the United States, it shall continue to be recognized as a proper cellar treatment in the absence of regulations prescribed by the Secretary finding such treatment not to be proper cellar treatment within the meaning of this subsection. (3) **Certification of practices and procedures for imported wine** (A) *In general* — In the case of imported wine produced after December 31, 2004, the Secretary shall accept the practices and procedures used to produce such wine, if, at the time of importation— (i) the Secretary has on file or is provided with a certification from the government of the producing country, accompanied by an affirmed laboratory analysis, that the practices and procedures used to produce the wine constitute proper cellar treatment under paragraph (1)(A), (ii) the Secretary has on file or is provided with such certification, if any, as may be required by an international agreement or treaty und

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Source location: Title 26, Chapter 51, § 5382; chapter-051-distilled-spirits-wines-and-beer.md

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**(a) Proper cellar treatment** (1) **In general** — Proper cellar treatment of natural wine constitutes— (A) subject to paragraph (2), those practices and procedures in the United States, whether historical or newly developed, of using various methods and materials to correct or stabilize the wine, or the fruit juice from which it is made, so as to produce a finished product acceptable in good commercial practice in accordance with regulations prescribed by the Secretary; and (B) subject to paragraph (3), in the case of wine produced and imported subject to an international agreement or treaty, those practices and procedures acceptable to the United States under such agreement or treaty. (2) **Recognition of continuing treatment** — For purposes of paragraph (1)(A), where a particular treatment has been used in customary commercial practice in the United States, it shall continue to be recognized as a proper cellar treatment in the absence of regulations prescribed by the Secretary finding such treatment not to be proper cellar treatment within the meaning of this subsection. (3) **Certification of practices and procedures for imported wine** (A) *In general* — In the case of imported wine produced after December 31, 2004, the Secretary shall accept the practices and procedures used to produce such wine, if, at the time of importation— (i) the Secretary has on file or is provided with a certification from the government of the producing country, accompanied by an affirmed laboratory analysis, that the practices and procedures used to produce the wine constitute proper cellar treatment under paragraph (1)(A), (ii) the Secretary has on file or is provided with such certification, if any, as may be required by an international agreement or treaty under paragraph (1)(B), or (iii) in the case of an importer that owns or controls or that has an affiliate that owns or controls a winery operating under a basic permit issued by the Secretary, the importer certifies that the practices and procedures used to produce the wine constitute proper cellar treatment under paragraph (1)(A). (B) *Affiliate defined* — For purposes of this paragraph, the term “affiliate” has the meaning given such term by section 117(a)(4) of the Federal Alcohol Administration Act ([27 U.S.C. 211(a)(4)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title27-section211/a/4&num=0&edition=prelim)) and includes a winery’s parent or subsidiary or any other entity in which the winery’s parent or subsidiary has an ownership interest. **(b) Specifically authorized treatments** The practices and procedures specifically enumerated in this subsection shall be deemed proper cellar treatment for natural wine: (1) The preparation and use of pure concentrated or unconcentrated juice or must. Concentrated juice or must reduced with water to its original density or to not less than 22 degrees Brix or unconcentrated juice or must reduced with water to not less than 22 degrees Brix shall be deemed to be juice or must, and shall include such amounts of water to clear crushing equipment as regulations prescribed by the Secretary may provide. (2) The addition to natural wine, or to concentrated or unconcentrated juice or must, from one kind of fruit, of wine spirits (whether or not tax-paid) distilled in the United States from the same kind of fruit; except that (A) the wine, juice, or concentrate shall not have an alcoholic content in excess of 24 percent by volume after the addition of wine spirits, and (B) in the case of still wines, wine spirits may be added in any State only to natural wines produced by fermentation in bonded wine cellars located within the same State. (3) Amelioration and sweetening of natural grape wines in accordance with section 5383. (4) Amelioration and sweetening of natural wines from fruits other than grapes in accordance with section 5384. (5) In the case of effervescent wines, such preparations for refermentation and for dosage as may be acceptable in good commercial practice, but only if the alcoholic content of the finished product does not exceed 14 percent by volume. (6) The natural darkening of the sugars or other elements in juice, must, or wine due to storage, concentration, heating processes, or natural oxidation. (7) The blending of natural wines with each other or with heavy-bodied blending wine or with concentrated or unconcentrated juice, whether or not such juice contains wine spirits, if the wines, juice, or wine spirits are from the same kind of fruit. (8) Such use of acids to correct natural deficiencies and stabilize the wine as may be acceptable in good commercial practice. (9) The addition— (A) to natural grape or berry wine of the winemaker’s own production, of volatile fruit-flavor concentrate produced from the same kind and variety of grape or berry at a plant qualified under section 5511, or (B) to natural fruit wine (other than grape or berry) of the winemaker’s own production, of volatile fruit-flavor concentrate produced from the same kind of fruit at such a plant, so long as the proportion of the volatile fruit-flavor concentrate to the wine does not exceed the proportion of the volatile fruit-flavor concentrate to the original juice or must from which it was produced. The transfer of volatile fruit-flavor concentrate from a plant qualified under section 5511 to a bonded wine cellar and its storage and use in such a cellar shall be under such applications and bonds, and under such other requirements, as may be provided in regulations prescribed by the Secretary. **(c) Other authorized treatment** The Secretary may by regulations prescribe limitations on the preparation and use of clarifying, stabilizing, preserving, fermenting, and corrective methods or materials, to the extent that such preparation or use is not acceptable in good commercial practice. **(d) Use of juice or must from which volatile fruit flavor has been removed** For purposes of this part, juice, concentrated juice, or must processed at a plant qualified under section 5511 may be deemed to be pure juice, concentrated juice, or must even though volatile fruit flavor has been removed if, at a plant qualified under section 5511 or at the bonded wine cellar, there is added to such juice, concentrated juice, or must, or (in the case of a bonded wine cellar) to wine of the winemaker’s own production made therefrom, either the identical volatile flavor removed or— (1) in the case of natural grape or berry wine of the winemaker’s own production, an equivalent quantity of volatile fruit-flavor concentrate produced at such a plant and derived from the same kind and variety of grape or berry, or (2) in the case of natural fruit wine (other than grape or berry wine) of the winemaker’s own production, an equivalent quantity of volatile fruit-flavor concentrate produced at such a plant and derived from the same kind of fruit.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5383 — Amelioration and sweetening limitations for natural grape wines

**(a) Sweetening of grape wines** Any natural grape wine may be sweetened after fermentation and before taxpayment with pure dry sugar or liquid sugar if the total solids content of the finished wine does not exceed 12 percent of the weight of the wine and the alcoholic content of the finished wine after sweetening is not more than 14 percent by volume; except that the use under this subsection of liquid sugar shall be limited so that the resultant volume will not exceed the volume which could result from the maximum authorized use of pure dry sugar only. **(b) High acid wines** (1) **Amelioration** — Before, during, and after fermentation, ameliorating materials consisting of pure dry sugar or liquid sugar, water, or a combination of sugar and water, may be added to natural grape wines of a winemaker’s own production when such wines are made from juice having a natural fixed acid content of more than five parts per thousand (calculated before fermentation and as tartaric acid). Ameliorating material so added shall not reduce the natural fixed acid content of the juice to less than five parts per thousand, nor exceed 35 percent of the volume of juice (calculated exclusive of pulp) and ameliorating material combined. (2) **Sweetening** — Any wine produced under this subsection may be sweetened by the producer thereof, after amelioration and fermentation, with pure dry sugar or liquid sugar if the total solids content of the finished wine does not exceed (A) 17 percent by weight if the alcoholic content is more than 14 percent by volume, or (B) 21 percent by weight if the alcoholic content is not more than 14 percent by volume. The use under this paragraph of liquid sugar shall be limited to cases where the resultant volume does not exceed the volume which could result

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5511 — Establishment and operation

This chapter (other than sections 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if— (1) such concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and (2) such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382; and (3) the manufacturer thereof makes such application, keeps such records, renders such reports, files such bonds, and complies with such other requirements with respect to the production, removal, sale, transportation, and use of such concentrate and of the mash or juice from which such concentrate is produced, as the Secretary may by regulations prescribe as necessary for the protection of the revenue.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5373 — Wine spirits

**(a) In general** The wine spirits authorized to be used in wine production shall be brandy or wine spirits produced in a distilled spirits plant (with or without the use of water to facilitate extraction and distillation) exclusively from— (1) fresh or dried fruit, or their residues, (2) the wine or wine residues, therefrom, or (3) special natural wine under such conditions as the Secretary may by regulations prescribe; except that where, in the production of natural wine or special natural wine, sugar has been used, the wine or the residuum thereof may not be used if the unfermented sugars therein have been refermented. Such wine spirits shall not be reduced with water from distillation proof, nor be distilled, unless regulations otherwise provide, at less than 140 degrees of proof (except that commercial brandy aged in wood for a period of not less than 2 years, and barreled at not less than 100 degrees of proof, shall be deemed wine spirits for the purpose of this subsection). **(b) Withdrawal of wine spirits** (1) The proprietor of any bonded wine cellar may withdraw and receive wine spirits without payment of tax from the bonded premises of any distilled spirits plant, or from any bonded wine cellar as provided in paragraph (2), for use in the production of natural wine, for addition to concentrated or unconcentrated juice for use in wine production, or for such other uses as may be authorized in this subchapter. (2) Wine spirits so withdrawn, and not used in wine production or as otherwise authorized in this subchapter, may, as provided by regulations prescribed by the Secretary, be transferred to the bonded premises of any distilled spirits plant or bonded wine cellar, or may be taxpaid and removed as provided by law. (3) On such use, transfer, or taxpay

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1654 — Short title

This chapter may be cited as the “Tariff Act of 1930.”

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5382 — Cellar treatment of natural wine

Page 3220 TITLE 26—INTERNAL REVENUE CODE § 5381 plant or bonded wine cellar, or may be taxpaid and removed as provided by law. (3) On such use, transfer, or taxpayment, the Secretary shall credit the proprietor with the amount of wine spirits so used or transferred or taxpaid and, in addition, with such portion of wine spirits so withdrawn as may have been lost either in transit or on the bonded wine cellar premises, to the extent allowable under section 5008(a). Where the proprietor has used wine spir- its in actual wine production but in violation of the requirements of this subchapter, the Sec- retary shall also extend such credit to the wine spirits so used if the proprietor satisfactorily shows that such wine spirits were not knowingly used in violation of law. (4) Suitable samples of brandy or wine spirits may, under regulations prescribed by the Sec- retary, be withdrawn free of tax from the bonded premises of any distilled spirits plant, bonded wine cellar, or authorized experimental prem- ises, for analysis or testing. (c) Distillates containing aldehydes When the Secretary deems such removal and use will not jeopardize the revenue nor unduly increase administrative supervision, distillates containing aldehydes may, under such regula- tions as the Secretary may prescribe, be re- moved without payment of tax from the bonded premises of a distilled spirits plant to an adja- cent bonded wine cellar and used therein in fer- mentation of wine to be used as distilling mate- rial at the distilled spirits plant from which such unfinished distilled spirits were removed. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382; amended Pub. L. 90–619, § 1, Oct. 22, 1968, 82 Stat. 1236; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), O

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Federal law — U.S. Code and appendices · legal_authorities

27 U.S.C. § 211 — Miscellaneous provisions

**(a) Definitions** As used in this subchapter— (1) The term “United States” means the several States and Territories and the District of Columbia; the term “State” includes a Territory and the District of Columbia; and the term “Territory” means Alaska, Hawaii, and Puerto Rico. (2) The term “interstate or foreign commerce” means commerce between any State and any place outside thereof, or commerce within any Territory or the District of Columbia, or between points within the same State but through any place outside thereof. (3) The term “person” means individual, partnership, joint stock company, business trust, association, corporation, or other form of business enterprise, including a receiver, trustee, or liquidating agent and including an officer or employee of any agency of a State or political subdivision thereof; and the term “trade buyer” means any person who is a wholesaler or retailer. (4) The term “affiliate” means any one of two or more persons if one of such persons has actual or legal control, directly or indirectly, whether by stock ownership or otherwise, of the other or others of such persons; and any one of two or more persons subject to common control, actual or legal, directly or indirectly, whether by stock ownership or otherwise. (5) The term “distilled spirits” means ethyl alcohol, hydrated oxide of ethyl, spirits of wine, whiskey, rum, brandy, gin, and other distilled spirits, including all dilutions and mixtures thereof, for non-industrial use. (6) The term “wine” means (1) wine as defined in section 610 and section 617 of the Revenue Act of 1918 as now in force or hereafter amended, and (2) other alcoholic beverages not so defined, but made in the manner of wine, including sparkling and carbonated wine, wine made from condensed grape mus

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Federal law — U.S. Code and appendices · legal_authorities

27 U.S.C. § 211 — Miscellaneous provisions

Page 17 TITLE 27—INTOXICATING LIQUORS § 211 of Columbia. Act June 25, 1936, substituted ‘‘the district court of the United States for the District of Colum- bia’’ for ‘‘the Supreme Court of the District of Colum- bia’’, and act June 25, 1948, as amended by act May 24, 1949, substituted ‘‘United States District Court for the District of Columbia’’ for ‘‘district court of the United States for the District of Columbia’’. However, the words ‘‘United States District Court for the District of Columbia’’ have been deleted entirely as superfluous in view of section 132(a) of Title 28, Judiciary and Judicial Procedure, which states that ‘‘There shall be in each judicial district a district court which shall be a court of record known as the United States District Court for the district’’, and section 88 of Title 28 which states that ‘‘the District of Columbia constitutes one judicial district’’. AMENDMENTS 1988—Subsecs. (a), (b)(1), (3), (4). Pub. L. 100–690, § 8001(b)(2), substituted ‘‘the date of the enactment of this title’’ for ‘‘the date of the enactment of this Act’’, which had been translated editorially as ‘‘August 29, 1935’’, thereby requiring no change in text. Executive Documents TRANSFER OF FUNCTIONS ‘‘Secretary of the Treasury’’ and ‘‘Secretary’’ were substituted for ‘‘Administrator’’, meaning the Adminis- trator of the Federal Alcohol Administration, pursuant to Reorg. Plan No. III of 1940, see note set out under section 201 of this title. §§ 209, 210. Omitted Editorial Notes CODIFICATION Section 209, acts Aug. 29, 1935, ch. 814, title I, § 109, formerly § 9, 49 Stat. 987; June 26, 1936, ch. 830, title V, § 507, 49 Stat. 1966; renumbered title I, § 109, Nov. 18, 1988, Pub. L. 100–690, title VIII, § 8001(a)(1), (2), 102 Stat. 4517, wh

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