dreamproit/uscode huggingface dataset:
26 U.S.C. § 5370 (INTERNAL REVENUE CODE)
§ 5370. Losses
(a) General
No tax shall be collected in respect of any wines lost or destroyed while in bond, except that tax shall be collected—
(1) Theft
In the case of loss by theft, unless the Secretary shall find that the theft occurred without connivance, collusion, fraud, or negligence on the part of the proprietor or other person responsible for the tax, or the owner, consignor, consignee, bailee, or carrier, or the agents or employees of any of them; and
(2) Voluntary destruction
In the case of voluntary destruction, unless the wine was destroyed under Government supervision, or on such adequate notice to, and approval by, the Secretary as regulations shall provide.
(b) Proof of loss
In any case in which the wine is lost or destroyed, whether by theft or otherwise, the Secretary may require by regulations the proprietor of the bonded wine cellar or other person liable for the tax to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the burden shall be on the proprietor or other person liable for the tax to establish to the satisfaction of the Secretary, that such loss did not occur as the result of connivance, collusion, fraud, or negligence on the part of the proprietor, owner, consignor, consignee, bailee, or carrier, or the agents or employees of any of them.
(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.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5370, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
26 U.S.C. § 5371 (INTERNAL REVENUE CODE)
§ 5371. Insurance coverage, etc.
Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits authorized by law shall be allowed only to the extent that the claimant is not indemnified or recompensed for the tax.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5371, 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.
26 U.S.C. § 5372 (INTERNAL REVENUE CODE)
§ 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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
heading: Editorial Notes
heading: Prior Provisions
text: 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.
heading: Amendments
text: 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
26 U.S.C. § 5381 (INTERNAL REVENUE CODE)
§ 5381. Natural wine
Natural wine is the product of the juice or must of sound, ripe grapes or other sound, ripe fruit, made with such cellar treatment as may be authorized under section 5382 and containing not more than 21 percent by weight of total solids. Any wine conforming to such definition except for having become substandard by reason of its condition shall be deemed not to be natural wine, unless the condition is cor­rected.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1383; amended Pub. L. 96–39, title VIII, § 807(a)(48), July 26, 1979, 93 Stat. 288.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5381, act Aug. 16, 1954, ch. 736, 68A Stat. 668, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1979—Pub. L. 96–39 struck out provisions authorizing removal for distillation of wine deemed not to be natural wine, destruction of such wine under government supervision, and transfer of such wine to premises in which other than natural wine may be stored or used.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1979 Amendment
text: Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.
heading: Effective Date
text: Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.
26 U.S.C. § 5385 (INTERNAL REVENUE CODE)
§ 5385. Specially sweetened natural wines
(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.
(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.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5385, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 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 treatment of specially sweetened natural wines, special natural wines, and agricultural wines.
1965—Subsec. (a). Pub. L. 89–44 substituted “total solids content in excess of 17” for “sugar solids content in excess of 15”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1968 Amendment
text: 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.
heading: Effective Date of 1965 Amendment
text: 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.
26 U.S.C. § 5386 (INTERNAL REVENUE CODE)
§ 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).
(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.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5386, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 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.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1968 Amendment
text: 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.
26 U.S.C. § 5387 (INTERNAL REVENUE CODE)
§ 5387. Agricultural wines
(a) In general
Wines made from agricultural products other than the juice of fruit shall be made in accordance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as “standard agricultural wines”. Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c).
(b) Limitations
No wine spirits may be added to wines produced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production.
(c) Restriction on blending
Wines from different agricultural commodities shall not be blended together.
(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.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5387, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1968—Subsec. (a). Pub. L. 90–619 inserted reference to subsec. (a) of section 5382.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1968 Amendment
text: 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.
26 U.S.C. § 5391 (INTERNAL REVENUE CODE)
§ 5391. Exemption from distilled spirits taxes
Notwithstanding any other provision of law, the tax imposed by section 5001 on distilled spirits shall not, except as provided in this subchapter, be assessed, levied, or collected from the proprietor of any bonded wine cellar with respect to his use of wine spirits in wine production, in such premises; except that, whenever wine or wine spirits are used in violation of this subchapter, the applicable tax imposed by section 5001 shall be collected unless the proprietor satisfactorily shows that such wine or wine spirits were not knowingly used in violation of law.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1387; amended Pub. L. 96–39, title VIII, § 807(a)(49), July 26, 1979, 93 Stat. 288.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5391, act Aug. 16, 1954, ch. 736, 68A Stat. 672, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1979—Pub. L. 96–39 substituted “distilled” for “rectifying and” in section catchline and struck out provisions relating to exemption from taxes imposed on rectified spirits and wines and the status of any proprietor of a bonded wine cellar as a rectifier of such spirits in text.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1979 Amendment
text: Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.
heading: Effective Date
text: Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.
26 U.S.C. § 5402 (INTERNAL REVENUE CODE)
§ 5402. Definitions
(a) Brewery
The brewery shall consist of the land and buildings described in the brewer’s notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging facilities may be approved by the Secretary as a part of the brewery if the revenue will not be jeopardized thereby.
(b) Brewer
For definition of brewer, see section 5052(d).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(b), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 109–59, title XI, § 11125(b)(17), Aug. 10, 2005, 119 Stat. 1956.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5402, act Aug. 16, 1954, ch. 736, 68A Stat. 674, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 2005—Subsec. (b). Pub. L. 109–59 substituted “section 5052(d)” for “section 5092”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1971—Subsec. (a). Pub. L. 91–673 inserted proviso to definition of “Brewery” that the continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions, with the exception that the Secretary approve facilities under the control of the brewer for case packing, loading, or storing, which are located within reasonable proximity to the brewery as a part of the brewery if the revenue will not be jeopardized thereby.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2005 Amendment
text: Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.
heading: Effective Date of 1971 Amendment
text: Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.
26 U.S.C. § 5403 (INTERNAL REVENUE CODE)
§ 5403. Cross references
(1) For authority of Secretary to disapprove brewers’ bonds, see section 5551.
(2) For authority of Secretary to require the installation and use of meters, tanks, and other apparatus, see section 5552.
(3) For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5403, act Aug. 16, 1954, ch. 736, 68A Stat. 674, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1982—Par. (3). Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”.
1976—Par. (1). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
26 U.S.C. § 5411 (INTERNAL REVENUE CODE)
§ 5411. Use of brewery
The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(c), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5411, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1971—Pub. L. 91–673 struck out requirement of separate facilities for bottling of beer and cereal beverages and permitted use of brewery for packaging and storing beer and other cereal beverages.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1971 Amendment
text: Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.
heading: Effective Date
text: Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.
26 U.S.C. § 5412 (INTERNAL REVENUE CODE)
§ 5412. Removal of beer in containers or by pipeline
Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under section 5222.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(d), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 115–97, title I, § 13803(b), Dec. 22, 2017, 131 Stat. 2173.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5412, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 2017—Pub. L. 115–97 inserted “pursuant to section 5414 or” before “by pipeline”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1971—Pub. L. 91–673 substituted “packages,” for “barrels, kegs, bottles,”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2017 Amendment
text: Pub. L. 115–97, title I, § 13803(c), Dec. 22, 2017, 131 Stat. 2173, provided that: “The amendments made by this section [amending this section and section 5414 of this title] shall apply to any calendar quarters beginning after December 31, 2017.”
heading: Effective Date of 1971 Amendment
text: Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.
26 U.S.C. § 5413 (INTERNAL REVENUE CODE)
§ 5413. Brewers procuring beer from other brewers
A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5413, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
26 U.S.C. § 5415 (INTERNAL REVENUE CODE)
§ 5415. Records and returns
(a) Records
Every brewer shall keep records, in such form and containing such information as the Secretary shall prescribe by regulations as necessary for protection of the revenue. These records shall be preserved by the person required to keep such records for such period as the Secretary shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer.
(b) Returns
Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary shall by regulation prescribe.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5415, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
26 U.S.C. § 5416 (INTERNAL REVENUE CODE)
§ 5416. Definitions of package and packaging
For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 91–673, § 3(e), Jan. 12, 1971, 84 Stat. 2057.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5416, act Aug. 16, 1954, ch. 736, 68A Stat. 676, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
heading: Amendments
text: 1971—Pub. L. 91–673 substituted definitions of package and packaging for definitions of bottle and bottling.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1971 Amendment
text: Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.