
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5202]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
           Subchapter C--Operation of Distilled Spirits Plants
 
                       PART I--GENERAL PROVISIONS
 
Sec. 5202. Supervision of operations

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


                            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''.


                    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.
