Title 26, Internal Revenue CodeRelease 119-102
§5353 Bonded Wine Warehouse
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 › § 5353
Summary
Warehouse companies or persons may apply, with the owner’s and bond surety’s consent and under the Secretary’s rules, to create a bonded wine warehouse; the cellar owner remains responsible for operations and the tax on wine or wine spirit.
Full Legal Text
Title 26, §5353
Internal Revenue Code, Source: USLM XML via OLRC
Any responsible warehouse company or other responsible person may, upon filing application with the Secretary and consent of the proprietor and the surety on the bond of any bonded wine cellar, under regulations prescribed by the Secretary, establish on such premises facilities for the storage of wines and allied products for credit purposes, to be known as a “bonded wine warehouse”. The proprietor of the bonded wine cellar shall remain responsible in all respects for operations in the warehouse and the tax on the wine or wine spirit stored therein.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5353, 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
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5353
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102