26 U.S.C. § 5351
Section 5351 · Bonded wine cellar
Current version, with additions and removals from the October 4, 1976 version.
Current — December 18, 2015
As of October 4, 1976
(a) In general
Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and file bond and receive permission to operate. Such premises shall be known as “bonded wine cellars”; except that any such premises engaging in production operations may, in the discretion of the Secretary, be designated as a “bonded winery”.
Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and, except as provided under section 5551(d), file bond and receive permission to operate.
(b) Definitions
For purposes of this chapter—
(1) Bonded wine cellar
The term "bonded wine cellar" means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).
(2) Bonded winery
At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a "bonded winery".