1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter F
  6. part I
  7. § 5357

View all text of Part I [§ 5351 - § 5357]

§ 5357. Premises

Bonded wine cellar premises, including noncontiguous portions thereof, shall be so located, constructed, and equipped, as to afford adequate protection to the revenue, as regulations prescribed by the Secretary may provide.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1379; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5357