{"identifier":"/us/usc/t26/s5351","title":26,"num":"\u00a7\u202f5351.","heading":"Bonded wine cellar","text":"\u00a7\u202f5351.\nBonded wine cellar\n(a)\nIn general\nAny person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and, except as provided under section 5551(d), file bond and receive permission to operate.\n(b)\nDefinitions\nFor purposes of this chapter\u2014\n(1)\nBonded wine cellar\nThe term \u201cbonded wine cellar\u201d means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).\n(2)\nBonded winery\nAt the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a \u201cbonded winery\u201d.","url":"https://projectusc.org/usc/t26/s5351.html","content":[{"t":"sec","id":"/us/usc/t26/s5351","children":[{"t":"num","text":"\u00a7\u202f5351."},{"t":"heading","text":"Bonded wine cellar"},{"t":"subsec","id":"/us/usc/t26/s5351/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and, except as provided under section 5551(d), file bond and receive permission to operate.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s5351/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Definitions"},{"t":"chapeau","text":"For purposes of this chapter\u2014"},{"t":"para","id":"/us/usc/t26/s5351/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Bonded wine cellar"},{"t":"content","children":[{"t":"p","text":"The term \u201cbonded wine cellar\u201d means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5351/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Bonded winery"},{"t":"content","children":[{"t":"p","text":"At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a \u201cbonded winery\u201d.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}