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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

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

U.S. Code/Title 26/§ 5372

Title 26

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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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Back to Chapter 51 Previous: § 5371 Next: § 5373

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-119-83 (2026-04-13)