### Question
How does DISTILLED SPIRITS, WINES, AND BEER define bonded premises?


### Answer
Under *26 U.S.C. § 5362*, **bonded premises** is defined as:

> a bonded wine cellar or the bonded premises of a distilled spirits plant

#### Citation:
  - *26 U.S.C. § 5362*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter F-Bonded and Taxpaid Wine Premises > PART II-OPERATIONS**

