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26 U.S.C. § 5367

Title 26 Chapter 51 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 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.

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