Supervision
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Law
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USC 26
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Internal Revenue Code
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Alcohol, Tobacco, and Certain Other Excise Taxes
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DISTILLED SPIRITS, WINES, AND BEER
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Bonded and Taxpaid Wine Premises
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OPERATIONS
- Supervision
§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.
(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
.)
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".
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