Title 26 — Internal Revenue CodeRelease 119-73
§5367 Records
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter F— - Bonded and Taxpaid Wine Premises › Part PART II— - OPERATIONS › § 5367
Full Legal Text
Title 26, §5367
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5367, act Aug. 16, 1954, ch. 736, 68A Stat. 666, 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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5367
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73