Title 26, Internal Revenue CodeRelease 119-102
§5357 Premises
Title 26 › 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 › § 5357
Summary
Requires bonded wine cellars, even separate parts, to protect government tax revenue.
Full Legal Text
Title 26, §5357
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5357
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102