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26 U.S.C. § 5366

Supervision

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
Summarize

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.

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Nearby sections (25 sections)
  1. 5351 · Bonded wine cellar
  2. 5352 · Taxpaid wine bottling house
  3. 5353 · Bonded wine warehouse
  4. 5354 · Bond
  5. 5355 · General provisions relating to bonds
  6. 5356 · Application
  7. 5357 · Premises
  8. 5361 · Bonded wine cellar operations
  9. 5362 · Removals of wine from bonded wine cellars
  10. 5363 · Taxpaid wine bottling house operations
  11. 5364 · Wine imported in bulk
  12. 5365 · Segregation of operations
  13. 5366 · Supervision
  14. 5367 · Records
  15. 5368 · Gauging and marking
  16. 5369 · Inventories
  17. 5370 · Losses
  18. 5371 · Insurance coverage, etc.
  19. 5372 · Sampling
  20. 5373 · Wine spirits
  21. 5381 · Natural wine
  22. 5382 · Cellar treatment of natural wine
  23. 5383 · Amelioration and sweetening limitations for natural grape wines
  24. 5384 · Amelioration and sweetening limitations for natural fruit and…
  25. 5385 · Specially sweetened natural wines
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