26 USC § 5361 - Bonded wine cellar operations

---
identifier: "/us/usc/t26/s5361"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5361 - Bonded wine cellar operations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5361"
section_name: "Bonded wine cellar operations"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "F"
subchapter_name: "Bonded and Taxpaid Wine Premises"
part_number: "II"
part_name: "OPERATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1380; 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)(43), July 26, 1979, 93 Stat. 287; Pub. L. 105–34, title XIV, § 1416(b)(1), Aug. 5, 1997, 111 Stat. 1048.)"
---


# § 5361. Bonded wine cellar operations

In addition to the operations described in section 5351, the proprietor of a bonded wine cellar may, subject to regulations prescribed by the Secretary, on such premises receive taxpaid wine for return to bond, reconditioning, or destruction; prepare for market and store commercial fruit products and by-products not taxable as wines; produce or receive distilling material or vinegar stock; produce (with or without added wine spirits, and without added sugar) or receive on wine premises, subject to tax as wine but not for sale or consumption as beverage wine, (1) heavy bodied blending wines and Spanish-type blending sherries, and (2) other wine products made from natural wine for nonbeverage purposes; and such other operations as may be conducted in a manner that will not jeopardize the revenue or conflict with wine operations.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1380; 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)(43), July 26, 1979, 93 Stat. 287; Pub. L. 105–34, title XIV, § 1416(b)(1), Aug. 5, 1997, 111 Stat. 1048.)

## Editorial Notes

### Prior Provisions

A prior section 5361, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1997— struck out “unmerchantable” after “premises receive”.

1979— substituted “or receive on wine premises” for “or receive on standard wine premises only”.

1976— struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1997 Amendment

Amendment by  effective on the 1st day of the 1st calendar quarter that begins at least 180 days after , see , set out as a note under .

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date

Section effective , see , set out as a note under .