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26 U.S.C. § 5363 — Taxpaid wine bottling house operations

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov
In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house may, subject to regulations issued by the Secretary, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations.