§5392 — Title 26 Internal Revenue Code | U.S. Code

Summary

For the federal wine tax rules, "standard wine" means natural wine, specially sweetened natural wine, special natural wine, and standard agricultural wine made under the related production rules. "Heavy bodied blending wine" is wine made from fruit without added sugar that matches natural wine in every way except its solids content. "Pure sugar" must be refined sugar fit for people to eat, at least 95 percent dextrose equivalent on a dry basis, made from cane, beets, fruit, grain, or other starch sources. "Liquid sugar" is a nearly colorless mix of pure sugar and water that is at least 60 percent sugar by weight. "Total solids" means the degrees Brix of the dealcoholized wine. "Same kind of fruit" covers all species and varieties of grapes, and for other fruits all species and varieties of a given kind. "Own production" means wine fermented at the same bonded wine cellar, and under regulations it can include wine fermented at affiliated cellars in the same state.

Title 26, §5392

Internal Revenue Code — Source: USLM XML via OLRC

(a)For purposes of this subchapter the term “standard wine” means natural wine, specially sweetened natural wine, special natural wine, and standard agricultural wine, produced in accordance with the provisions of section 5381, 5385, 5386, and 5387, respectively.

(b)For purposes of this subchapter the term “heavy bodied blending wine” means wine made from fruit without added sugar, and with or without added wine spirits, and conforming to the definition of natural wine in all respects except as to maximum total solids content.

(c)For purposes of this subchapter the term “pure sugar” means pure refined sugar, suitable for human consumption, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch. Invert sugar syrup produced from such pure sugar by recognized methods of inversion may be used to prepare any sugar syrup, or solution of water and pure sugar, authorized in this subchapter.

(d)For purposes of this subchapter the term “total solids”, in the case of wine, means the degrees Brix of the dealcoholized wine.

(e)For purposes of this subchapter the term “same kind of fruit” includes, in the case of grapes, all of the several species and varieties of grapes. In the case of fruits other than grapes, this term includes all of the several species and varieties of any given kind; except that this shall not preclude a more precise identification of the composition of the product for the purpose of its designation.

(f)For purposes of this subchapter the term “own production”, when used with reference to wine in a bonded wine cellar, means wine produced by fermentation in the same bonded wine cellar, whether or not produced by a predecessor in interest at such bonded wine cellar. This term may also include, under regulations, wine produced by fermentation in bonded wine cellars owned or controlled by the same or affiliated persons or firms when located within the same State; the term “affiliated” shall be deemed to include any one or more bonded wine cellar proprietors associated as members of any farm cooperative, or any one or more bonded wine cellar proprietors affiliated within the meaning of section 117(a)(5) of the Federal Alcohol Administration Act, as amended (27 U.S.C. 211).

(g)For purposes of this subchapter the term “liquid sugar” means a substantially colorless pure sugar and water solution containing not less than 60 percent pure sugar by weight (60 degrees Brix.)

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5392, act Aug. 16, 1954, ch. 736, 68A Stat. 672, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2018—Subsec. (f). Pub. L. 115–141 substituted “section 117(a)(5)” for “section 17(a)(5)”. 1976—Subsec. (f). Pub. L. 94–455 struck out “49 Stat. 990;” before “27 U.S.C. 211”. 1965—Subsec. (c). Pub. L. 89–44, § 806(b)(3)(A), added fruit, grain, or other sources of starch to cane and beets as sources of “pure sugar”. Subsec. (g). Pub. L. 89–44, § 806(b)(3)(B), added subsec. (g).

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by 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.

Effective Date

of 1965 AmendmentAmendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 806(d)(2) of Pub. L. 89–44, set out as a note under section 5383 of this title.

§5392 Definitions

Summary

Title 26, §5392

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Citations & Metadata