26 USC § 5365 - Segregation of operations

---
identifier: "/us/usc/t26/s5365"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5365 - Segregation of operations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5365"
section_name: "Segregation of 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. 1381; 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)(47), July 26, 1979, 93 Stat. 287.)"
---


# § 5365. Segregation of operations

The Secretary may require by regulations such segregation of operations within the premises, by partitions or otherwise, as may be necessary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine operations and such other operations as are authorized in this subchapter, to prevent substitution with respect to the several methods of producing effervescent wines, and to prevent the commingling of standard wines with other than standard wines.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; 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)(47), July 26, 1979, 93 Stat. 287.)

## Editorial Notes

### Prior Provisions

A prior section 5365, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1979— authorized segregation of operations to prevent the commingling of standard wines with other than standard wines.

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

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

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