26 USC § 5372 - Sampling

---
identifier: "/us/usc/t26/s5372"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5372 - Sampling"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5372"
section_name: "Sampling"
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. 1382; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5372. Sampling

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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**Source Credit**: (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

### Prior Provisions

A prior section 5372, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

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