Title 26, Internal Revenue CodeRelease 119-110
§5368 Gauging and Marking
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 II — OPERATIONS › § 5368
Summary
Wine and wine spirits must be locked, sealed, measured, and marked as the Secretary's regulations require, and may be moved only in containers that show those marks.
Full Legal Text
Title 26, §5368
Internal Revenue Code, Source: USLM XML via OLRC
(a)Gauging and marking
All wine or wine spirits shall be locked, sealed, and gauged, and shall be marked, branded, labeled, or otherwise identified, in such manner as the Secretary may by regulations prescribe.
(b)Marking
Wines shall be removed in such containers (including vessels, vehicles, and pipelines) bearing such marks and labels evidencing compliance with this chapter, as the Secretary may by regulations prescribe.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5368, act Aug. 16, 1954, ch. 736, 68A Stat. 666, 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 substituted “Gauging and marking” for “Gauging, marking, and stamping” in section catchline, substituted “Marking” for “Stamping” in heading for subsec. (b), and, in text of subsec. (b), substituted “marks and labels” for “marks, labels, and stamps” and struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 1976 AmendmentAmendment by section 1905(a)(20) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5368
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110