Title 26 — Internal Revenue CodeRelease 119-73not60

§5353 Bonded Wine Warehouse

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 › § 5353

Last updated Apr 5, 2026|Official source

Summary

A responsible warehouse company or other responsible person may apply to the Secretary and, with the proprietor’s and the bond guarantor’s consent under the Secretary’s rules, set up a “bonded wine warehouse” on the cellar premises to store wines and related products for credit. The bonded cellar proprietor stays fully responsible for operating the warehouse and for the tax on any wine or wine spirit stored there.

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

Apr 5, 2026

Release point: 119-73not60