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U.S. Code > Title 26 Internal Revenue Code > Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001—5891) > CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (§§ 5001—5692) > Subchapter F—Bonded and Taxpaid Wine Premises (§§ 5351—5392) > PART II—OPERATIONS (§§ 5361—5373) > § 5367. Records
§ 5367. Records
The proprietor of a bonded wine cellar or a tax-paid wine bottling house shall keep such records and file such returns, in such form and containing such information, as the Secretary may by regulations provide.