{"data":{"id":"us/26-u.s.c.-5366","jurisdiction":"us","citation":"26 U.S.C. § 5366","heading":"Supervision","body":"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.","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":"bb7276c1ade42c472d9f579693ef5d62fdc0aef34001fe8cc38b2ecd00b5c986","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5365","next":"us/26-u.s.c.-5367"},"notice":"GroundRules: Original legal text. Not legal advice."}