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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. § 5356 Application us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5356 26 U.S.C. § 5356 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/s5356 data/legal/raw/us/code/title-26/usc26.xml 5c342150c9143728337388c50408b0601de2e39ec12219964cc5493604a62c37 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 023579ca33e1e73839793a01e3618daf54c7610640c24b98d880583eaf94df2e 2026-07-04 official
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26 U.S.C. § 5356 - Application

Text

The application required by this part shall disclose, as regulations issued by the Secretary shall provide, such information as may be necessary to enable the Secretary to determine the location and extent of the premises, the type of operations to be conducted on such premises, and whether the operations will be in conformity with law and regulations.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1379; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5356, 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. 85859.

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary” wherever appearing.