FEDERAL · 26 U.S.C. · Chapter 51
Sampling
Current through Pub. L. 119-102
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.
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26 U.S.C. § 5372 (Sampling) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1382; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5372, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Prior Provisions
A prior section 5372, act Aug. 16, 1954, ch. 736, 68A Stat. 667, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".