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26 U.S.C. § 5357

Title 26 Chapter 51 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 5357. Premises

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.

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