Title 26 — Internal Revenue CodeRelease 119-73
§5356 Application
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part I— ESTABLISHMENT › § 5356
Summary
Someone applying to operate a bonded wine cellar or similar wine premises must disclose the information regulations require. The application has to show where the premises are and how big they are, what operations will happen there, and whether those operations will follow the law and regulations.
Full Legal Text
Title 26, §5356
Internal Revenue Code — Source: USLM XML via OLRC
The application required by this part shall disclose, as regulations issued by the Secretary shall provide, such information as may be necessary to enable the Secretary to determine the location and extent of the premises, the type of operations to be conducted on such premises, and whether the operations will be in conformity with law and regulations.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5356, 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” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5356
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73