Statute · United States Code
26 U.S.C. § 5372 — Sampling
26 U.S.C. § 5372
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- capital-markets-and-corporate-governance
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.
Citator
26 U.S.C. § 5372 — Sampling is in force in the current edition of the Code, and nothing recorded condemns it.
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.