§5366. Supervision
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§5366. Supervision
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.
Editorial Notes
Prior Provisions
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.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Legal Commentary (Cornell LII)
Editorial Notes
Prior Provisions
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 .
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
| CFR Title | Parts |
|---|---|
| 27 | 24 |
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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