§5387 — Title 26 Internal Revenue Code | U.S. Code

§5387 Agricultural Wines

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 III— CELLAR TREATMENT AND CLASSIFICATION OF WINE › § 5387

Last updated Apr 6, 2026|Official source

Summary

Wine made from farm products other than fruit juice must follow good commercial practice under government regulations, and wine made that way is classed as standard agricultural wine. No wine spirits may be added to these wines, and no coloring, herbs, or other flavoring may be used, except hops in honey wine. Wines made from different agricultural commodities cannot be blended together.

Title 26, §5387

Internal Revenue Code — Source: USLM XML via OLRC

(a)Wines made from agricultural products other than the juice of fruit shall be made in accordance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as “standard agricultural wines”. Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c).

(b)No wine spirits may be added to wines produced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production.

(c)Wines from different agricultural commodities shall not be blended together.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5387, act Aug. 16, 1954, ch. 736, 68A Stat. 671, 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. 1968—Subsec. (a). Pub. L. 90–619 inserted reference to subsec. (a) of section 5382.

Statutory Notes and Related Subsidiaries

Effective Date

of 1968 AmendmentAmendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title.