Title 26 — Internal Revenue CodeRelease 119-73not60
§5351 Bonded Wine Cellar
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT › § 5351
Summary
Anyone opening premises to produce or handle untaxpaid wine, including spirits and excluding wine exempt under section 5042, must apply to Secretary, file bond unless section 5551(d) says otherwise, and get permission before operating. "Bonded wine cellar" = such premises; the Secretary may call a producing one "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 5, 2026
Release point: 119-73not60