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26 U.S.C. § 5372. - Sampling · Congress.wiki

U.S. Code/Title 26/§ 5372

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26 U.S.C. § 5372.Chapter 51

§ 5372

Sampling

Title 26

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Subchapter: Bonded and Taxpaid Wine Premises

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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.

Release: pl-119-73not60 (2026-01-23)