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26 U.S.C. § 5366. - Supervision · Congress.wiki

U.S. Code/Title 26/§ 5366

Title 26

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26 U.S.C. § 5366.Chapter 51

§ 5366

Supervision

Title 26

1 min read

Subchapter: Bonded and Taxpaid Wine Premises

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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.

Release: pl-119-73not60 (2026-01-23)