26 U.S.C. § 5366
Section 5366 · Supervision
Amended 2 times on record
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Prior Provisions
A prior section 5366, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.