Statute · United States Code

26 U.S.C. § 5366 — Supervision

26 U.S.C. § 5366

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
bankruptcy

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.

Citator

26 U.S.C. § 5366 — Supervision is in force in the current edition of the Code, and nothing recorded condemns it.

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.