United States Code · Section
§ 5366 — Supervision
26 U.S.C. § 5366
View:
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.
Implementing Regulations
-
§ 24.231 Receipt of spirits in sealed bulk containers.27 C.F.R. § 24.231
-
§ 24.30 Supervision.27 C.F.R. § 24.30