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26 U.S.C. § 5386 — Special natural wines

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

26 U.S.C. § 5386 — Special natural wines

**(a) In general** Special natural wines are the products made, pursuant to a formula approved under this section, from a base of natural wine (including heavy-bodied blending wine) exclusively, with the addition, before, during or after fermentation, of natural herbs, spices, fruit juices, aromatics, essences, and other natural flavorings in such quantities or proportions as to enable such products to be distinguished from any natural wine not so treated, and with or without carbon dioxide naturally or artificially added, and with or without the addition, separately or in combination, of pure dry sugar or a solution of pure dry sugar and water, or caramel. No added wine spirits or alcohol or other spirits shall be used in any wine under this section except as may be contained in the natural wine (including heavy-bodied blending wine) used as a base or except as may be necessary in the production of approved essences or similar approved flavorings. The Brix degree of any solution of pure dry sugar and water used may be limited by regulations prescribed by the Secretary in accordance with good commercial practice. **(b) Cellar treatment** Special natural wines may be cellar treated under the provisions of section 5382(a) and (c).

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Source location: Title 26, Chapter 51, § 5386; 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. § 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

26 U.S.C. § 5386 — Special natural wines

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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