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26 U.S.C. § 5385 — Specially sweetened natural wines
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.
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Source location: Title 26, Chapter 51, § 5385; chapter-051-distilled-spirits-wines-and-beer.md
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**(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.
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5383
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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
Page 3224
TITLE 26—INTERNAL REVENUE CODE
§ 5385
acid in corrected juice or wine to five parts per thou-
sand.
Pub. L. 89–44, § 806(c)(2), struck out ‘‘reserved’’ after
‘‘covering the production of’’ in fourth sentence.
Subsec. (b)(2)(B). Pub. L. 89–44, § 806(b)(2)(D), required
that, if liquid sugar is used, the volume of water con-
tained therein be deducted from the volume of amelio-
rating material authorized.
Subsec. (b)(2)(C). Pub. L. 89–44, § 806(b)(2)(E), sub-
stituted ‘‘shall have’’ for ‘‘may be withdrawn from re-
serve inventory with’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1997 AMENDMENT
Pub. L. 105–34, title XIV, § 1417(b), Aug. 5, 1997, 111
Stat. 1048, provided that: ‘‘The amendment made by
this section [amending this section] shall take effect on
the 1st day of the 1st calendar quarter that begins at
least 180 days after the date of the enactment of this
Act [Aug. 5, 1997].’’
EFFECTIVE DATE OF 1968 AMENDMENT
Amendment by Pub. L. 90–619 effective on first day of
first month which begins 90 days or more after Oct. 22,
1968, see section 6 of Pub. L. 90–619, set out as a note
under section 5373 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see
section 806(d)(2) of Pub. L. 89–44, set out as a note under
section 5383 of this title.
§ 5385. Specially sweetened natural wines
(a) Definition
Specially sweetened natural wine is the prod-
uct made by adding to natural wine of the
winemaker’s own production a sufficient quan-
tity 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 per-
cent by weight and an alcoholic content of not
more th
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