U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter F— Bonded and Taxpaid Wine Premises › Part PART I— ESTABLISHMENT

26 U.S.C. § 5352

Taxpaid wine bottling house

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Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as “tax-paid wine bottling houses.”