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U.S. Code > Title 26 Internal Revenue Code > Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001—5891) > CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (§§ 5001—5692) > Subchapter F—Bonded and Taxpaid Wine Premises (§§ 5351—5392) > PART II—OPERATIONS (§§ 5361—5373) > § 5372. Sampling
§ 5372. Sampling
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.