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
History
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.
