§5372 — Sampling

2 cases·2 cited

Statute Text — 26 U.S.C. §5372

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

2 Citing Cases

United States v. Avalos · Cir.

Burgess v. Federal Deposit Insurance Corp. 871 F.3d 297 · Cir.