26 USC 5367: Records
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26 USC 5367: Records Text contains those laws in effect on November 22, 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 II-OPERATIONS
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§5367. Records

The proprietor of a bonded wine cellar or a tax-paid wine bottling house shall keep such records and file such returns, in such form and containing such information, as the Secretary may by regulations provide.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1381 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 .)


Editorial Notes

Prior Provisions

A prior section 5367, act Aug. 16, 1954, ch. 736, 68A Stat. 666 , 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".