Title 26 — Internal Revenue CodeRelease 119-73
§5363 Taxpaid Wine Bottling House Operations
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 II— OPERATIONS › § 5363
Summary
A taxpaid wine bottling house may mix wine of the same kind and taxable grade to make handling easier, and may preserve, filter, or clarify wine. It can also run other operations that do not involve wine, as long as they do not put tax revenue at risk or conflict with the wine work.
Full Legal Text
Title 26, §5363
Internal Revenue Code — Source: USLM XML via OLRC
In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house may, subject to regulations issued by the Secretary, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5363, act Aug. 16, 1954, ch. 736, 68A Stat. 665, 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 provision that this subchapter apply to any wine received on the bottling premises of any distilled spirits plant for bottling, packaging, or repackaging, and to all operations relative thereto and provision that section 5021, 5081, and 5082, not apply to the mixing or treatment of taxpaid wine under this section. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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. § 5363
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73