§ 5367.
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].)