Title 26, Internal Revenue CodeRelease 119-102
§5366 Supervision
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 II — OPERATIONS › § 5366
Summary
The Secretary may make rules that require an internal revenue officer to watch operations at a bonded wine cellar or a taxpaid wine bottling house when that is needed to protect tax revenue or to enforce this subchapter.
Full Legal Text
Title 26, §5366
Internal Revenue Code, Source: USLM XML via OLRC
The Secretary may by regulations require that operations at a bonded wine cellar or taxpaid wine bottling house be supervised by an internal revenue officer where necessary for the protection of the revenue or for the proper enforcement of this subchapter.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5366, 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. § 5366
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102