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Title 26 — Internal Revenue CodeRelease 119-73

§5351 Bonded wine cellar

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter F— - Bonded and Taxpaid Wine Premises › Part PART I— - ESTABLISHMENT › § 5351

Last updated Apr 6, 2026|Official source

Summary

Anyone who sets up a place to make, blend, treat in the cellar, store, bottle, package, or repackage untaxed wine — including when wine spirits are used — must apply to the Secretary, post a bond and get permission before starting. Wine that is tax-exempt under section 5042 is not covered, and the bond requirement may be different for taxpayers under section 5551(d). Places that meet these rules are called "bonded wine cellars" for this chapter. The Secretary may also call any bonded wine cellar that does production a "bonded winery."

Full Legal Text

Title 26, §5351

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)For purposes of this chapter—
(1)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)At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a “bonded winery”.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5351, act Aug. 16, 1954, ch. 736, 68A Stat. 663, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2015—Pub. L. 114–113 designated existing provisions as subsec. (a), inserted heading, inserted “, except as provided under section 5551(d),” before “file bond”, struck out “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’.” at end, and added subsec. (b). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 2015 AmendmentAmendment by Pub. L. 114–113 applicable to any calendar quarters beginning more than 1 year after Dec. 18, 2015, see section 332(c) of Pub. L. 114–113, set out as a note under section 5061 of this title.

Effective Date

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5351

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73