Current through Pub. L. 119-100Open in workspace

§ 5367 Records

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.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5367

Source: decipher.legal/usc/26/5367 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)