82 STAT. ]
PUBLIC LAW 90-619-OCT. 22, 1968
wine, sugar has been used, the wine or the residuum thereof may not be used if the unfermented sugars therein have been refermented." SEC. 2. Clause (B) of section 5382(b)(2) of the Internal Revenue Code of 1954 (relating to specifically authorized treatments) is 72 Stat. i384; amended to read as follows: " (B) in the case of still wines, wine ^^26 USC 5l(82. spirits may be added in any State only to natural wines produced by fermentation in bonded wine cellars located within the same State." SEC. 3. (a) Subsection (b) of section 5383 of the Internal Revenue Code of 1954 (relating to high acid wines) is amended to read as ^^ ^*^*- ^^2follows: " (b) H I G H ACID W I N E S. —
"(1) AMELIORATION.—Before, during, and after fermentation, ameliorating materials consisting of pure dry sugar or liquid sugar, water, or a combination of sugar and water, may be added to natural grape wines of a winemaker's own production when such wines are made from juice having a natural fixed acid content of more than five parts per thousand (calculated before fermentation and as tartaric acid). Ameliorating material so added shall not reduce the natural fixed acid content of the juice to less than five parts per thousand, nor exceed 35 percent of the volume of juice (calculated exclusive of pulp) and ameliorating material combined. "(2) SWEETENING.—Any wine produced under this subsection may be sweetened by the producer thereof, after amelioration and fermentation, with pure dry sugar or liquid sugar if the total solids content of the finished wine does not exceed (A) 17 percent by weight if the alcoholic content is more than 14 percent by volume, or (B) 21 percent by weight if the alcoholic content is not more than 14 percent by volume. The use under this paragraph of liquid sugar shall be limited to cases where the resultant volume does not exceed the volume which could result from the maximum authorized use of pure dry sugar only. " (3) W I N E SPIRITS.—Wine spirits may be added (whether or
not wine spirits were previously added) to wine produced under this subsection only if the wine contains not more than 14 percent of alcohol by volume derived from fermentation." (b) Sections 5383(a) (relating to sweetening of grape wines), 5384(a) (relating to natural fruit and berry wines), and 5385(a) (relating to specially sweetened natural wines) of such Code are ^9 Stat. i62, each amended by striking out "less than 14 percent" and inserting in ^"2 Stat. use. lieu thereof "not more than 14 percent". SEC. 4. Subsection (b) of section 5385 of the Internal Revenue Code of 1954 (relating to specially sweetened natural wines) is amended to read as follows: " (b) CELLAR TREATMENT.—Specially sweetened natural wines may be blended with each other, or with natural wine or heavy bodied blending wine in the further production of specially sweetened natural wine only, if the wines so blended are made from the same kind of fruit. Wines produced under this section may be cellar treated under the provisions of section 5382(a) and (c). Wine spirits may not be added 72 Stat. usa. to specially sweetened natural wine." SEC. 5, Section 5386(b), and the last sentence of section 5387(a), of the Internal Revenue Code of 1954 (relating to cellar treatment of special natural wines and agricultural wines) are each amended by striking out "as provided in section 5382(c)" and inserting in lieu thereof "under the provisions of section 5382(a) and (c) ". SEC. 6. The amendments made by this Act shall take effect on the first Effective date. day of the first month which begins 90 days or more after the date of the enactment of this Act. Approved October 22, 1968.