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 II— OPERATIONS

26 U.S.C. § 5372

Sampling

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Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.