26 U.S.C. § 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.
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Nearby sections (25 sections)
- 5301 · General
- 5311 · Detention of containers
- 5312 · Production and use of distilled spirits for experimental research
- 5313 · Withdrawal of distilled spirits from customs custody free of tax…
- 5314 · Special applicability of certain provisions
- 5315 · Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4,…
- 5351 · Bonded wine cellar
- 5352 · Taxpaid wine bottling house
- 5353 · Bonded wine warehouse
- 5354 · Bond
- 5355 · General provisions relating to bonds
- 5356 · Application
- 5357 · Premises
- 5361 · Bonded wine cellar operations
- 5362 · Removals of wine from bonded wine cellars
- 5363 · Taxpaid wine bottling house operations
- 5364 · Wine imported in bulk
- 5365 · Segregation of operations
- 5366 · Supervision
- 5367 · Records
- 5368 · Gauging and marking
- 5369 · Inventories
- 5370 · Losses
- 5371 · Insurance coverage, etc.
- 5372 · Sampling