§5202 — Title 26 Internal Revenue Code | U.S. Code

§5202 Supervision of operations

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter C— - Operation of Distilled Spirits Plants › Part PART I— - GENERAL PROVISIONS › § 5202

Last updated Apr 6, 2026|Official source

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Present subsecs.:Prior sections (a)5192(a), (c), 5241(a), (b), 5282(b). (b)5173(b), 5192(b), (c). (c)5241(a), (b). (d)5241(b). (e)5331(a)(1). (f)5193(a), 5250(a), (b). (g)5243(b). The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 628, 633, 644, 646, 649, 652, 661.

Amendments

1979—Pub. L. 96–39 substituted provisions making on-site supervision and the use of government locks and seals optional at the discretion of the Secretary of the Treasury for provisions whereby bonded warehouses are required to be kept under government locks and certain activities are required to be conducted under government supervision. 1976—Subsecs. (a) to (g). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.