26 USC 5357
26 USC 5357
§ 5357 - Premises
CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises
Bonded wine cellar premises, including noncontiguous portions thereof, shall be so located, constructed, and equipped, as to afford adequate protection to the revenue, as regulations prescribed by the Secretary may provide.
Notes
Editorial Notes
Prior Provisions
A prior section 5357, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.