§ 5367 Records

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 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.
Amended 1976
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

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.