Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
48 lines
2.1 KiB
Markdown
48 lines
2.1 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 5352"
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description: "Taxpaid wine bottling house"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "51"
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chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
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section: "5352"
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citation: "26 U.S.C. § 5352"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s5352"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "c6a409540dc05a3f0d419ff3efbba5607d37dd827264f10bb9bdd385799ee8ad"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "ba28abe7709e9cc051a29903219cf75e5497bfb14af9fd1920cfb21c8227d364"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 5352 - Taxpaid wine bottling house
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## Text
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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.”
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(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1378; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(42), July 26, 1979, 93 Stat. 287.)
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## Notes
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Editorial Notes
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Prior ProvisionsA prior section 5352, act Aug. 16, 1954, ch. 736, 68A Stat. 663, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
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Amendments1979—Pub. L. 96–39 struck out “at premises other than the bottling premises of a distilled spirits plant” after “taxpaid wines”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
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Statutory Notes and Related Subsidiaries
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Effective Date of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.
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