26Title 26The US tax code, read & explained

26 U.S.C. § 5381

§ 5381. Natural wine

76 words · amended 1 times · cited by 2 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1958 by the Technical Amendments Act of 1958. Last changed July 26, 1979 by the Public Law 96-39.

Every change, newest first (2)
  1. July 26, 1979Public Law 96-39
  2. September 2, 1958Technical Amendments Act of 1958 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Natural wine is the product of the juice or must of sound, ripe grapes or other sound, ripe fruit, made with such cellar treatment as may be authorized under section 5382 and containing not more than 21 percent by weight of total solids. Any wine conforming to such definition except for having become substandard by reason of its condition shall be deemed not to be natural wine, unless the condition is cor­rected.