{"data":{"id":"us/26-u.s.c.-5357","jurisdiction":"us","citation":"26 U.S.C. § 5357","heading":"Premises","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"2fa02fa0336b0523f575ed1852ce94288d078dfb9afb69bceeada1d84892a2a2","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5356","next":"us/26-u.s.c.-5361"},"notice":"GroundRules: Original legal text. Not legal advice."}