Statute · United States Code
26 U.S.C. § 5367 — Records
26 U.S.C. § 5367
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
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.
Citator
26 U.S.C. § 5367 — Records is in force in the current edition of the Code, and nothing recorded condemns it.
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.