§ 5366 Supervision

OLRC 119-134 · eCFR 2026-10-19 · 1 amending Acts

Enacted 1958 · Pub. L. 85-859 Amended · 1 Acts

19581976
Prior provisions 1
  • A prior section 5366, 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.
Amended 1976
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

The Secretary may by regulations require that operations at a bonded wine cellar or taxpaid wine bottling house be supervised by an internal revenue officer where necessary for the protection of the revenue or for the proper enforcement of this subchapter.