A prior section
5364, added
Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1381, limited proprietors of bonded wine cellars or taxpaid wine bottling houses to the production, reception, storage, or use of only standard wine, prior to repeal by
Pub. L. 96–39, title VIII, §§ 807(a)(46),
810, July 26, 1979,
93 Stat. 287, 292, eff. Jan. 1, 1980.
Another prior section
5364, act Aug. 16, 1954, ch. 736, 68A Stat. 665, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by
Pub. L. 85–859.
1998—
Pub. L. 105–206 substituted “Natural wine (as defined in section
5381) imported or brought into” for “Wine imported or brought into” in first sentence.
Amendment by
Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997,
Pub. L. 105–34, to which such amendment relates, see section 6024 of
Pub. L. 105–206, set out as a note under section
1 of this title.
Section 1422(c) of
Pub. L. 105–34 provided that: “The amendments made by this section [enacting this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”