26 USC 5357: Premises
Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter F-Bonded and Taxpaid Wine PremisesPART I-ESTABLISHMENT
§5357. 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.
(Added
Editorial Notes
Prior Provisions
A prior section 5357, act Aug. 16, 1954, ch. 736,
Amendments
1976-