Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5382&num=0&edition=prelim
Timestamp: 2020-08-07 00:04:41
Document Index: 108009591

Matched Legal Cases: ['§ 5382', '§201', '§1', '§806', '§2', '§1906', '§2002', '§3007', '§1', '§2002', '§4']

[USC02] 26 USC 5382: Cellar treatment of natural wine
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26 USC 5382: Cellar treatment of natural wine Text contains those laws in effect on August 5, 2020
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter F-Bonded and Taxpaid Wine PremisesPART III-CELLAR TREATMENT AND CLASSIFICATION OF WINE
Proper cellar treatment of natural wine constitutes-
In the case of imported wine produced after December 31, 2004, the Secretary shall accept the practices and procedures used to produce such wine, if, at the time of importation-
(9) The addition-
For purposes of this part, juice, concentrated juice, or must processed at a plant qualified under section 5511 may be deemed to be pure juice, concentrated juice, or must even though volatile fruit flavor has been removed if, at a plant qualified under section 5511 or at the bonded wine cellar, there is added to such juice, concentrated juice, or must, or (in the case of a bonded wine cellar) to wine of the winemaker's own production made therefrom, either the identical volatile flavor removed or-
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1383 ; amended Pub. L. 88–653, §§1, 2, Oct. 13, 1964, 78 Stat. 1085 ; Pub. L. 89–44, title VIII, §806(c)(1), June 21, 1965, 79 Stat. 164 ; Pub. L. 90–619, §2, Oct. 22, 1968, 82 Stat. 1237 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 108–429, title II, §2002(a), Dec. 3, 2004, 118 Stat. 2588 ; Pub. L. 109–432, div. D, title III, §3007, Dec. 20, 2006, 120 Stat. 3176 .)
A prior section 5382, 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.
2006-Subsec. (a)(1)(A). Pub. L. 109–432 substituted "correct or stabilize" for "stabilize".
2004-Subsec. (a). Pub. L. 108–429 amended heading and text of subsec. (a) generally. Prior to amendment text read as follows: "Proper cellar treatment of natural wine constitutes those practices and procedures in the United States and elsewhere, whether historical or newly developed, of using various methods and materials to correct or stabilize the wine, or the fruit juice from which it is made, so as to produce a finished product acceptable in good commercial practice. Where a particular treatment has been used in customary commercial practice, it shall continue to be recognized as a proper cellar treatment in the absence of regulations prescribed by the Secretary finding such treatment not to be a proper cellar treatment within the meaning of this subsection."
1968-Subsec. (b)(2)(B). Pub. L. 90–619 permitted wine spirits to be added to natural wine produced by fermentation in any bonded wine cellars located within the same State in which the addition is to take place.
1965-Subsec. (b)(2). Pub. L. 89–44 struck out "made without added sugar or reserved as provided in sections 5383(b) and 5384(b)" after "winemaker's own production".
1964-Subsec. (b)(9). Pub. L. 88–653, §1, added par. (9).
Pub. L. 108–429, title II, §2002(b), Dec. 3, 2004, 118 Stat. 2589 , provided that: "The amendment made by this section [amending this section] shall take effect on January 1, 2005."
Pub. L. 88–653, §4, Oct. 13, 1964, 78 Stat. 1085 , provided that: "The amendments made by the first section [amending this section] and sections 2 and 3 of this Act [amending this section and section 5511 of this title] shall take effect on the first day of the second month which begins more than 10 days after the date on which this Act is enacted [Oct. 13, 1964]."