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.

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