{"data":{"id":"us/26-u.s.c.-5367","jurisdiction":"us","citation":"26 U.S.C. § 5367","heading":"Records","body":"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.","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":"aeac986dea521fefc42fbc163fd3e03656df4548896044fda5d13f3763c1f41e","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5366","next":"us/26-u.s.c.-5368"},"notice":"GroundRules: Original legal text. Not legal advice."}