Title 26, Internal Revenue CodeRelease 119-102
§5372 Sampling
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 › § 5372
Summary
The Secretary can set rules that let wine stored in a bonded wine cellar be used for testing, tastings, or samples without paying tax.
Full Legal Text
Title 26, §5372
Internal Revenue Code, Source: USLM XML via OLRC
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5372, act Aug. 16, 1954, ch. 736, 68A Stat. 667, 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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5372
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102