26 U.S.C. § 5385 — Specially sweetened 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 L. 89–44, § 806(b)(2)(E), sub- stituted ‘‘shall have’’ for ‘‘may be withdrawn from re- serve inventory with’’.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 than 14 percent by volume, and shall in- clude 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 pro- duction 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 provi- sions of section 5382(a) and (c). Wine spirits may not be added to specially sweetened natural wine. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 89–44, title VIII, § 806(c)(4), June 21, 1965, 79 Stat. 164; Pub. L. 90–619, §§ 3(b), 4, Oct. 22, 1968, 82 Stat. 1237.) Editorial Notes PRIOR PROVISIONS A prior section 5385, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1968—Subsec. (a). Pub. L. 90–619, § 3(b), substituted ‘‘not more than 14 percent’’ for ‘‘less than 14 percent’’. Subsec. (b). Pub. L. 90–619, § 4, authorized cellar treat- ment of specially sweetened natural wines, special nat- ural wines, and agricultural wines. 1965—Subsec. (a). Pub. L. 89–44 substituted ‘‘total sol- ids content in excess of 17’’ for ‘‘sugar solids content in excess of 15’’. Statutory Notes and Related Subsidiaries 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. § 5386. Special natural wines (a) In general Special natural wines are the products made, pursuant to a formula approved under this sec- tion, from a base of natural wine (including heavy-bodied blending wine) exclusively, with the addition, before, during or after fermenta- tion, of natural herbs, spices, fruit juices, aro- matics, 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 com- bination, 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). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 90–619, § 5, Oct. 22, 1968, 82 Stat. 1237; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5386, act Aug. 16, 1954, ch. 736, 68A Stat. 671, 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’’ wherever appearing. 1968—Subsec. (b). Pub. L. 90–619 inserted reference to subsec. (a) of section 5382. Statutory Notes and Related Subsidiaries 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,