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- tion 5001 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1905(c)(4) of Pub. L. 94–455 ef- fective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title. EFFECTIVE DATE OF 1967 AMENDMENT Pub. L. 90–73, § 1(b), Aug. 29, 1967, 81 Stat. 175, pro- vided that: ‘‘The amendment made by subsection (a) [amending this section] shall become effective on the first day of the first month which begins 90 days or more after the date of the enactment of this Act [Aug. 29, 1967].’’ § 5363. Taxpaid wine bottling house operations In addition to the operations described in sec- tion 5352, the proprietor of a taxpaid wine bot- tling house may, subject to regulations issued by the Secretary, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(45), July 26, 1979, 93 Stat. 287.) Editorial Notes PRIOR PROVISIONS A prior section 5363, 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 1979—Pub. L. 96–39 struck out provision that this sub- chapter apply to any wine received on the bottling premises of any distilled spirits plant for bottling, packaging, or repackaging, and to all operations rel- ative thereto and provision that sections 5021, 5081, and 5082, not apply to the mixing or treatment of taxpaid wine under this section. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries 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- tion 5001 of this title. § 5364. Wine imported in bulk Natural wine (as defined in section 5381) im- ported 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 cel- lar without payment of the internal revenue tax imposed on such wine. The proprietor of a bond- ed wine cellar to which such wine is transferred shall become liable for the tax on the wine with- drawn 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. (Added Pub. L. 105–34, title XIV, § 1422(a), Aug. 5, 1997, 111 Stat. 1050; amended Pub. L. 105–206, title VI, § 6014(b)(3), July 22, 1998, 112 Stat. 820.) Editorial Notes PRIOR PROVISIONS A prior section 5364, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381, limited proprietors of bonded wine cellars or taxpaid wine bottling houses to the production, reception, storage, or use of only stand- ard wine, prior to repeal by Pub. L. 96–39, title VIII, §§ 807(a)(46), 810, July 26, 1979, 93 Stat. 287, 292, eff. Jan. 1, 1980. Another prior section 5364, act Aug. 16, 1954, ch. 736, 68A Stat. 665, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1998—Pub. L. 105–206 substituted ‘‘Natural wine (as defined in section 5381) imported or brought into’’ for ‘‘Wine imported or brought into’’ in first sentence. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title. Page 3218 TITLE 26—INTERNAL REVENUE CODE § 5365 EFFECTIVE DATE Pub. L. 105–34, title XIV, § 1422(c), Aug. 5, 1997, 111 Stat. 1050, provided that: ‘‘The amendments made by this section [enacting 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].’’ § 5365. Segregation of operations The Secretary may require by regulations such segregation of operations within the prem- ises, by partitions or otherwise, as may be nec- essary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine oper- ations and such other operations as are author- ized in this subchapter, to prevent substitution with respect to the several methods of producing effervescent wines, and to prevent the commin- gling of standard wines with other than stand- ard wines. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(47), July 26, 1979, 93 Stat. 287.) Editorial Notes PRIOR PROVISIONS A prior section 5365, 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 1979—Pub. L. 96–39 authorized segregation of oper- ations to prevent the commingling of standard wines with other than standard wines. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries 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- tion 5001 of this title. § 5366. Supervision The Secretary may by regulations require that operations at a bonded wine cellar or taxpaid wine bottling house be supervised by an internal revenue officer where necessary for the protec- tion of the revenue or for the proper enforce- ment of this subchapter. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5366, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 5367. Records The proprietor of a bonded wine cellar or a tax-paid wine bottling house shall keep such records and file such returns, in such form and containing such information, as the Secretary may by regulations provide. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5367, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 5368. Gauging and marking (a) Gauging and marking All wine or wine spirits shall be locked, sealed, and gauged, and shall be marked, branded, la- beled, or otherwise identified, in such manner as the Secretary may by regulations prescribe. (b) Marking Wines shall be removed in such containers (in- cluding vessels, vehicles, and pipelines) bearing such marks and labels evidencing compliance with this chapter, as the Secretary may by regu- lations prescribe. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, §§ 1905(a)(20), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5368, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Pub. L. 94–455 substituted ‘‘Gauging and mark- ing’’ for ‘‘Gauging, marking, and stamping’’ in section catchline, substituted ‘‘Marking’’ for ‘‘Stamping’’ in heading for subsec. (b), and, in text of subsec. (b), sub- stituted ‘‘marks and labels’’ for ‘‘marks, labels, and stamps’’ and struck out ‘‘or his delegate’’ after ‘‘Sec- retary’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1905(a)(20) of Pub. L. 94–455 ef- fective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title. § 5369. Inventories Each proprietor of premises subject to the pro- visions of this subchapter shall take and report such inventories as the Secretary may by regu- lations prescribe. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)