# § 5391. Exemption from distilled spirits taxes
Notwithstanding any other provision of law, the tax imposed by section 5001 on distilled spirits shall not, except as provided in this subchapter, be assessed, levied, or collected from the proprietor of any bonded wine cellar with respect to his use of wine spirits in wine production, in such premises; except that, whenever wine or wine spirits are used in violation of this subchapter, the applicable tax imposed by section 5001 shall be collected unless the proprietor satisfactorily shows that such wine or wine spirits were not knowingly used in violation of law.
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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1387; amended Pub. L. 96–39, title VIII, § 807(a)(49), July 26, 1979, 93 Stat. 288.)
## Editorial Notes
### Prior Provisions
A prior section 5391, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
### Amendments
1979— substituted “distilled” for “rectifying and” in section catchline and struck out provisions relating to exemption from taxes imposed on rectified spirits and wines and the status of any proprietor of a bonded wine cellar as a rectifier of such spirits in text.
## 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 .