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 F. Bonded and Taxpaid Wine Premises |
Part I. ESTABLISHMENT |
§ 5357. Premises
Latest version.
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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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958 , 72 Stat. 1379; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1834.)
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”.