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26 U.S.C. § 5364 — Wine imported in bulk

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

26 U.S.C. § 5364 — Wine imported in bulk

Natural wine (as defined in section 5381) imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a bonded wine cellar without payment of the internal revenue tax imposed on such wine. The proprietor of a bonded wine cellar to which such wine is transferred shall become liable for the tax on the wine withdrawn from customs custody under this section upon release of the wine from customs custody, and the importer, or the person bringing such wine into the United States, shall thereupon be relieved of the liability for such tax.

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Source location: Title 26, Chapter 51, § 5364; chapter-051-distilled-spirits-wines-and-beer.md

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

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

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

26 U.S.C. § 5043 — Collection of taxes on wines

**(a) Persons liable for payment** The taxes on wine provided for in this subpart shall be paid— (1) **Bonded wine cellars** — In the case of wines removed from any bonded wine cellar, by the proprietor of such bonded wine cellar; except that— (A) in the case of any transfer of wine in bond as authorized under the provisions of section 5362(b), the liability for payment of the tax shall become the liability of the transferee from the time of removal of the wine from the transferor’s premises, and the transferor shall thereupon be relieved of such liability; and (B) in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall become the liability of such person from the time of the removal of the wine from the bonded wine cellar, and such proprietor shall thereupon be relieved of such liability. (2) **Foreign wine** — In the case of foreign wines which are not transferred to a bonded wine cellar free of tax under section 5364, by the importer thereof. (3) **Other wines** — Immediately, in the case of any wine produced, imported, received, removed, or possessed otherwise than as authorized by law, by any person producing, importing, receiving, removing, or possessing such wine; and all such persons shall be jointly and severally liable for such tax with each other as well as with any proprietor, transferee, or importer who may be liable for the tax under this subsection. **(b) Payment of tax** The taxes on wines shall be paid in accordance with section 5061.

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

26 U.S.C. § 5364 — Wine imported in bulk

Page 3217 TITLE 26—INTERNAL REVENUE CODE § 5364 Editorial Notes PRIOR PROVISIONS A prior section 5362, act Aug. 16, 1954, ch. 736, 68A Stat. 665, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1980—Subsec. (c)(4). Pub. L. 96–601, § 2(a), substituted ‘‘customs bonded’’ for ‘‘class 6 customs manufac- turing’’. Subsec. (e). Pub. L. 96–601, § 2(b), added subsec. (e). 1979—Subsec. (b). Pub. L. 96–39 substituted references to bonded premises for references to bonded wine cel- lars and inserted provisions relating to wine trans- ferred in bond to a distilled spirits plant which may not be removed for consumption or sale as wine, provisions relating to continued liability for tax on wine trans- ferred to bonded premises, and provisions defining ‘‘bonded premises’’. 1976—Subsecs. (a) to (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Sec- retary’’ wherever appearing. Subsec. (c)(9). Pub. L. 94–455, § 1905(c)(4), struck out ‘‘and Territories’’ after ‘‘the several States’’. Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1967—Subsec. (d). Pub. L. 90–73 added subsec. (d). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1980 AMENDMENT Pub. L. 96–601, § 2(c), Dec. 24, 1980, 94 Stat. 3496, pro- vided that: ‘‘The amendments made by this section [amending this section] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [Dec. 24, 1980].’’ EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under sec-

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