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26 U.S.C. § 5372Chapter 51

§5372. Sampling

Primary source

Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§5372. Sampling

Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.

Editorial Notes

Prior Provisions

A prior section 5372, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising 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".

Legal Commentary (Cornell LII)

Editorial Notes

Prior Provisions

A prior section 5372, act Aug. 16, 1954, ch. 736, 68A Stat. 667 , consisted of provisions similar to those comprising 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”.

CFR Title Parts
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Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).

Last amended: December 31, 2024

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.