US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 5357: Premises

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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