26 U.S.C. § 5367

Records

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.

(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 .)