United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
SubChapter F. Bonded and Taxpaid Wine Premises |
Part II. OPERATIONS |
§ 5365. Segregation of operations
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The Secretary may require by regulations such segregation of operations within the premises, by partitions or otherwise, as may be necessary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine operations and such other operations as are authorized in this subchapter, to prevent substitution with respect to the several methods of producing effervescent wines, and to prevent the commingling of standard wines with other than standard wines.
Prior Provisions
A prior section 5365, 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
1979—Pub. L. 96–39 authorized segregation of operations to prevent the commingling of standard wines with other than standard wines.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Effective Date Of Amendment
Amendment by Pub. L. 96–39 effective