26 U.S.C. § 5353
Title 26
Chapter 51
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 5001
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- § 5351
- § 5352
- § 5353
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- § 5689
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- § 5691
- § 5692
§ 5353. Bonded wine warehouse
Any responsible warehouse company or other responsible person may, upon filing application with the Secretary and consent of the proprietor and the surety on the bond of any bonded wine cellar, under regulations prescribed by the Secretary, establish on such premises facilities for the storage of wines and allied products for credit purposes, to be known as a “bonded wine warehouse”. The proprietor of the bonded wine cellar shall remain responsible in all respects for operations in the warehouse and the tax on the wine or wine spirit stored therein.
Change History
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