26 USC § 5381 - Natural wine

---
identifier: "/us/usc/t26/s5381"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5381 - Natural wine"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5381"
section_name: "Natural wine"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "F"
subchapter_name: "Bonded and Taxpaid Wine Premises"
part_number: "III"
part_name: "CELLAR TREATMENT AND CLASSIFICATION OF WINE"
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. 1383; amended Pub. L. 96–39, title VIII, § 807(a)(48), July 26, 1979, 93 Stat. 288.)"
---


# § 5381. Natural wine

Natural wine is the product of the juice or must of sound, ripe grapes or other sound, ripe fruit, made with such cellar treatment as may be authorized under section 5382 and containing not more than 21 percent by weight of total solids. Any wine conforming to such definition except for having become substandard by reason of its condition shall be deemed not to be natural wine, unless the condition is corrected.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1383; amended Pub. L. 96–39, title VIII, § 807(a)(48), July 26, 1979, 93 Stat. 288.)

## Editorial Notes

### Prior Provisions

A prior section 5381, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1979— struck out provisions authorizing removal for distillation of wine deemed not to be natural wine, destruction of such wine under government supervision, and transfer of such wine to premises in which other than natural wine may be stored or used.

## Statutory Notes and Related Subsidiaries

### 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 .