United States Code · Section
§ 5352 — Taxpaid Wine Bottling House
26 U.S.C. § 5352
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Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as “tax-paid wine bottling houses.”
Implementing Regulations
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§ 24.166 Buildings or rooms.27 C.F.R. § 24.166
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§ 24.240 General.27 C.F.R. § 24.240
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§ 24.102 Premises established for taxpaid wine operations.27 C.F.R. § 24.102
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§ 24.168 Identification of tanks.27 C.F.R. § 24.168
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§ 24.169 Pipelines.27 C.F.R. § 24.169
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§ 31.232 Wine bottling.27 C.F.R. § 31.232
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§ 24.167 Tanks.27 C.F.R. § 24.167
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§ 24.296 Taxpaid wine operations.27 C.F.R. § 24.296