Title 26, Internal Revenue CodeRelease 119-102
§5352 Taxpaid Wine Bottling House
Title 26 › 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 › § 5352
Summary
Before starting, anyone who bottles, packages, or repackages wine that already has its tax paid must apply to and get permission from the Secretary; those places are called "tax-paid wine bottling houses."
Full Legal Text
Title 26, §5352
Internal Revenue Code, Source: USLM XML via OLRC
Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as “tax-paid wine bottling houses.”
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5352, 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
1979—Pub. L. 96–39 struck out “at premises other than the bottling premises of a distilled spirits plant” after “taxpaid wines”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5352
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102