26Title 26The US tax code, read & explained

26 U.S.C. § 5202

§ 5202. Supervision of operations

38 words · amended 2 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1958 by the Technical Amendments Act of 1958. Last changed July 26, 1979 by the Public Law 96-39.

Every change, newest first (3)
  1. July 26, 1979Public Law 96-39
  2. October 4, 1976Tax Reform Act of 1976
  3. September 2, 1958Technical Amendments Act of 1958 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

All operations on the premises of a distilled spirits plant shall be conducted under such supervision and controls (including the use of Government locks and seals) as the Secretary shall by regulations prescribe.