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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5368 Gauging and marking us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5368 26 U.S.C. § 5368 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5368 data/legal/raw/us/code/title-26/usc26.xml 1e26f8c7e6fb30cb8ec19a81881851394e5e5d7e77419061203e08984e86fcd1 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 c0ac8eba777b26407f0bb9a80c56c90cc1bc65d9cb028f78735dbfb8c6605acb 2026-07-04 official
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26 U.S.C. § 5368 - Gauging and marking

Text

(a) Gauging and marking All wine or wine spirits shall be locked, sealed, and gauged, and shall be marked, branded, labeled, or otherwise identified, in such manner as the Secretary may by regulations prescribe.

(b) Marking Wines shall be removed in such containers (including vessels, vehicles, and pipelines) bearing such marks and labels evidencing compliance with this chapter, as the Secretary may by regulations prescribe.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94455, title XIX, §§ 1905(a)(20), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5368, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85859.

Amendments1976—Pub. L. 94455 substituted “Gauging and marking” for “Gauging, marking, and stamping” in section catchline, substituted “Marking” for “Stamping” in heading for subsec. (b), and, in text of subsec. (b), substituted “marks and labels” for “marks, labels, and stamps” and struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 AmendmentAmendment by section 1905(a)(20) of Pub. L. 94455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94455, set out as a note under section 5005 of this title.