Internal Revenue Code:Sec. 5202. Supervision of operations

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter C - Operation of Distilled Spirits Plants
         PART I - GENERAL PROVISIONS
       

Statute

    Sec. 5202. Supervision of operations
 
      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.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1357; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 806(a),
    July 26, 1979, 93 Stat. 279.)
 

Miscellaneous

                              PRIOR PROVISIONS
      Provisions similar to those comprising this section were
    contained in prior sections of act Aug. 16, 1954, prior to the
    general revision of this chapter by Pub. L. 85-859, as follows:
 
    ---------------------------------------------------------------------
    Present subsecs.:                  Prior sections
    ---------------------------------------------------------------------
    (a)                                5192(a), (c), 5241(a), (b),
                                        5282(b).
    (b)                                5173(b), 5192(b), (c).
    (c)                                5241(a), (b).
    (d)                                5241(b).
    (e)                                5331(a)(1).
    (f)                                5193(a), 5250(a), (b).
    (g)                                5243(b).
                     -------------------------------
      The prior sections, act Aug. 16, 1954, ch. 736, are set out in
    68A Stat. 628, 633, 644, 646, 649, 652, 661.
                                 AMENDMENTS
      1979 - Pub. L. 96-39 substituted provisions making on-site
    supervision and the use of government locks and seals optional at
    the discretion of the Secretary of the Treasury for provisions
    whereby bonded warehouses are required to be kept under government
    locks and certain activities are required to be conducted under
    government supervision.
      1976 - Subsecs. (a) to (g). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary''.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section
    810 of Pub. L. 96-39, set out as a note under section 5001 of this
    title.