2017 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51 - Distilled Spirits, Wines, and Beer
Subchapter F - Bonded and Taxpaid Wine Premises
Part III - Cellar Treatment and Classification of Wine
Sec. 5387 - Agricultural wines
26 U.S.C. § 5387 (2017) |
§5387. Agricultural wines |
(a) In general
Wines made from agricultural products other than the juice of fruit shall be made in accordance with good commercial practice as may be prescribed by the Secretary by regulations. Wines made in accordance with such regulations shall be classed as "standard agricultural wines". Wines made under this section may be cellar treated under the provisions of section 5382(a) and (c). (b) LimitationsNo wine spirits may be added to wines produced under this section, nor shall any coloring material or herbs or other flavoring material (except hops in the case of honey wine) be used in their production. (c) Restriction on blendingWines from different agricultural commodities shall not be blended together. |
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 90–619, §5, Oct. 22, 1968, 82 Stat. 1237; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
PRIOR PROVISIONS
A prior section 5387, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. 1968—Subsec. (a). Pub. L. 90–619 inserted reference to subsec. (a) of section 5382. EFFECTIVE DATE OF 1968 AMENDMENTAmendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title. |
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter F - Bonded and Taxpaid Wine Premises PART III - CELLAR TREATMENT AND CLASSIFICATION OF WINE Sec. 5387 - Agricultural wines |
section 5387 |
2017 |
January 12, 2018 |
No |
standard |
72 Stat. 1386 82 Stat. 1237 90 Stat. 1834 |
Public Law 85-859, Public Law 90-619, Public Law 94-455 |