United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
SubChapter C. Operation of Distilled Spirits Plants |
Part I. GENERAL PROVISIONS |
§ 5202. Supervision of operations
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All operations on the premises of a distilled spirits plant shall be conducted under such supervision and controls (including the use of Government locks and seals) as the Secretary shall by regulations prescribe.
Prior Provisions
Provisions similar to those comprising this section were contained in prior sections of act Present subsecs.: Prior sections (a) 5192(a), (c), 5241(a), (b), 5282(b). (b) 5173(b), 5192(b), (c). (c) 5241(a), (b). (d) 5241(b). (e) 5331(a)(1). (f) 5193(a), 5250(a), (b). (g) 5243(b).
The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 628, 633, 644, 646, 649, 652, 661.
Amendments
1979—Pub. L. 96–39 substituted provisions making on-site supervision and the use of government locks and seals optional at the discretion of the Secretary of the Treasury for provisions whereby bonded warehouses are required to be kept under government locks and certain activities are required to be conducted under government supervision.
1976—Subsecs. (a) to (g). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Effective Date Of Amendment
Amendment by Pub. L. 96–39 effective