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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5202 Supervision of operations us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5202 26 U.S.C. § 5202 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5202 data/legal/raw/us/code/title-26/usc26.xml b257f4c20a96a25904cee31466950cfe08ba974484a3243727b65473c0f58871 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 f4338ce7ae5559d5d4bb2a76b9f7dcdeeb2518a7393174366d3e4dc24fb05d6a 2026-07-04 official
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26 U.S.C. § 5202 - Supervision of operations

Text

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. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1357; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 9639, title VIII, § 806(a), July 26, 1979, 93 Stat. 279.)

Notes

Editorial Notes

Prior ProvisionsProvisions 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. 85859, 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.

Amendments1979—Pub. L. 9639 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. 94455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 AmendmentAmendment by Pub. L. 9639 effective Jan. 1, 1980, see section 810 of Pub. L. 9639, set out as a note under section 5001 of this title.