Records
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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
- Records
§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
.)
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".
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