26 USC 5357 - Sec. 5357. Premises
US Code - Title 26: Internal Revenue Code
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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.
Prior Provisions
A prior section 5357, act Aug. 16, 1954, ch. 736, 68A Stat. 664, 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''.
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