### Question
How is the "bonded wine cellar" defined?


### Answer
The term **bonded wine cellar** is defined in *26 U.S.C. § 5351* as follows -

> any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d)

#### Citation:
  - *26 U.S.C. § 5351*
  - 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 I-ESTABLISHMENT**

