affiliate

(3) Certification of practices and procedures for imported wine (A) In general In the case of imported wine produced after December 31, 2004 , the Secretary shall accept the practices and procedures used to produce such wine, if, at the time of importation— (i) the Secretary has on file or is provided with a certification from the government of the producing country, accompanied by an affirmed laboratory analysis, that the practices and procedures used to produce the wine constitute proper cellar treatment under paragraph (1)(A), (ii) the Secretary has on file or is provided with such certification, if any, as may be required by an international agreement or treaty under paragraph (1)(B), or (iii) in the case of an importer that owns or controls or that has an affiliate that owns or controls a winery operating under a basic permit issued by the Secretary, the importer certifies that the practices and procedures used to produce the wine constitute proper cellar treatment under paragraph (1)(A). (B) Affiliate defined For purposes of this paragraph, the term “affiliate” has the meaning given such term by section 117(a)(4) of the Federal Alcohol Administration Act ( 27 U.S.C. 211(a)(4) ) and includes a winery’s parent or subsidiary or any other entity in which the winery’s parent or subsidiary has an ownership interest.

Source

26 USC § 5382(a)(3)


Scoping language

For purposes of this paragraph
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