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26 U.S.C. § 5383 — Amelioration and sweetening limitations for natural grape wines
Federal law — U.S. Code and appendices · legal_authorities
**(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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Source file: Laws/federal/codes/united-states-code/title-26/section-5383-amelioration-and-sweetening-limitations-for-natural-grape-wines--cf6d530adc.md
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Source location: Title 26, Chapter 51, § 5383; chapter-051-distilled-spirits-wines-and-beer.md
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**(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 from the maximum authorized use of pure dry sugar only.
(3) **Wine spirits** — Wine spirits may be added (whether or not wine spirits were previously added) to wine produced under this subsection only if the wine contains not more than 14 percent of alcohol by volume derived from fermentation.
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Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5373
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Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5382
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** To natural wine made from berries or fruit other than grapes, pure dry sugar or liquid sugar may be added to the juice in the fermenter, or to the wine after fermentation; but only if such wine has not more than 14 percent alcohol by volume after complete fermentation, or after complete fermentation and sweetening, and a total solids content not in excess of 21 percent by weight; and 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) Ameliorated fruit and berry wines**
(1) Any natural fruit or berry wine (other than grape wine) of a winemaker’s own production may, if not made under subsection (a) of this section, be ameliorated to correct high acid content. Ameliorating material calculations and accounting shall be separate for wines made from each different kind of fruit.
(2) Pure dry sugar or liquid sugar may be used in the production of wines under this subsection for the purpose of correcting natural deficiencies, but not to such an extent as would reduce the natural fixed acid in the corrected juice or wine to five parts per thousand. The quantity of sugar so used shall not exceed the quantity which would have been required to adjust the juice, prior to fermentation, to a total solids content of 25 degrees (Brix). Such sugar shall be added prior to the completion of fermentation of the wine. After such addition of the sugar, the wine or juice shall be treated and accounted for as provided in section 5383(b), covering the production of high acid grape wines, except that—
(A) Natural fixed acid shall be calculated as malic acid for apple wine and as citric acid for other fruit and ber
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5384
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definition** Specially sweetened natural wine is the product made by adding to natural wine of the winemaker’s own production a sufficient quantity of pure dry sugar, or juice or concentrated juice from the same kind of fruit, separately or in combination, to produce a finished product having a total solids content in excess of 17 percent by weight and an alcoholic content of not more than 14 percent by volume, and shall include extra sweet kosher wine and similarly heavily sweetened wines.
**(b) Cellar treatment** Specially sweetened natural wines may be blended with each other, or with natural wine or heavy bodied blending wine in the further production of specially sweetened natural wine only, if the wines so blended are made from the same kind of fruit. Wines produced under this section may be cellar treated under the provisions of section 5382(a) and (c). Wine spirits may not be added to specially sweetened natural wine.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5385
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Standard wine** For purposes of this subchapter the term “standard wine” means natural wine, specially sweetened natural wine, special natural wine, and standard agricultural wine, produced in accordance with the provisions of sections 5381, 5385, 5386, and 5387, respectively.
**(b) Heavy bodied blending wine** For purposes of this subchapter the term “heavy bodied blending wine” means wine made from fruit without added sugar, and with or without added wine spirits, and conforming to the definition of natural wine in all respects except as to maximum total solids content.
**(c) Pure sugar** For purposes of this subchapter the term “pure sugar” means pure refined sugar, suitable for human consumption, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch. Invert sugar syrup produced from such pure sugar by recognized methods of inversion may be used to prepare any sugar syrup, or solution of water and pure sugar, authorized in this subchapter.
**(d) Total solids** For purposes of this subchapter the term “total solids”, in the case of wine, means the degrees Brix of the dealcoholized wine.
**(e) Same kind of fruit** For purposes of this subchapter the term “same kind of fruit” includes, in the case of grapes, all of the several species and varieties of grapes. In the case of fruits other than grapes, this term includes all of the several species and varieties of any given kind; except that this shall not preclude a more precise identification of the composition of the product for the purpose of its designation.
**(f) Own production** For purposes of this subchapter the term “own production”, when used with reference to wine in a bonded wine cellar, means wine p
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5392
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Federal law — U.S. Code and appendices · legal_authorities
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5511
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Federal law — U.S. Code and appendices · legal_authorities
Page 3222
TITLE 26—INTERNAL REVENUE CODE
§ 5383
ed wine cellar, there is added to such juice, con-
centrated juice, or must, or (in the case of a
bonded wine cellar) to wine of the winemaker’s
own production made therefrom, either the iden-
tical volatile flavor removed or—
(1) in the case of natural grape or berry wine
of the winemaker’s own production, an equiva-
lent quantity of volatile fruit-flavor con-
centrate 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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1383; amended Pub. L. 88–653, §§ 1, 2, Oct.
13, 1964, 78 Stat. 1085; Pub. L. 89–44, title VIII,
§ 806(c)(1), June 21, 1965, 79 Stat. 164; Pub. L.
90–619, § 2, Oct. 22, 1968, 82 Stat. 1237; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834; Pub. L. 108–429, title II, § 2002(a), Dec.
3, 2004, 118 Stat. 2588; Pub. L. 109–432, div. D, title
III, § 3007, Dec. 20, 2006, 120 Stat. 3176.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5382, act Aug. 16, 1954, ch. 736, 68A
Stat. 668, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
AMENDMENTS
2006—Subsec. (a)(1)(A). Pub. L. 109–432 substituted
‘‘correct or stabilize’’ for ‘‘stabilize’’.
2004—Subsec. (a). Pub. L. 108–429 amended heading
and text of subsec. (a) generally. Prior to amendment
text read as follows: ‘‘Proper cellar treatment of nat-
ural wine constitutes those practices and procedures in
t
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5383
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