26 U.S.C. § 5367 — Records
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 35 words · no verdicts yet
Covered wine facilities must keep the records and file the returns required by the Secretary’s regulations.
The proprietor of a bonded wine cellar* or a tax-paid wine bottling house shall keep that records and file that returns, in that form and containing that information, as the Secretary* may by regulations provide.
The proprietor of a bonded wine cellar* or a tax-paid wine bottling house shall keep such records and file such returns, in such form and containing such information, as the Secretary* may by regulations provide.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1381
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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