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Internal Revenue Code · 26 U.S.C.

§ 5202. Supervision of operations

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 5202

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
September 2, 1958 by Pub. L. 85–859
Last amended
July 26, 1979 by Pub. L. 96–39
Amendments
2 dated changes in the source credit
Length
71 words · about 1 min to read

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.

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

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 96–39
  2. Amended by Pub. L. 94–455Parts changed in 1976: (a)
  3. Added by Pub. L. 85–859

Where it sits in the Code

  1. Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
  2. Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
  3. Subchapter C Operation of Distilled Spirits Plants
  4. Part I GENERAL PROVISIONS

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

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”.

Statutory Notes and Related Subsidiaries

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.