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
History
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.
