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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LegalText | 26 U.S.C. § 5357 | Premises | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5357 | 26 U.S.C. § 5357 | 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/s5357 | data/legal/raw/us/code/title-26/usc26.xml | 2603b17929115f0812e49b3e17fd4a5ef811a8af4af9734ef7dbd3633fa0bc6d | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 1fbd5abc7cbab19aa5151516f9e155967cafc77d6e332b3a481bf799db6e6c02 | 2026-07-04 | official |
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26 U.S.C. § 5357 - Premises
Text
Bonded wine cellar premises, including noncontiguous portions thereof, shall be so located, constructed, and equipped, as to afford adequate protection to the revenue, as regulations prescribed by the Secretary may provide.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1379; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Prior ProvisionsA prior section 5357, act Aug. 16, 1954, ch. 736, 68A Stat. 664, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.