Code of Federal Regulations · Section

§ 24.165 — Premises

27 C.F.R. § 24.165

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Wine premises will be located, constructed, and equipped, subject to approval by the appropriate TTB officer, in a manner suitable for the operations to be conducted and to afford adequate protection to the revenue.

27 C.F.R. § 24.166

Authorizing Statute

Bonded wine cellar
26 U.S.C. § 5351
Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301