26 USC § 5202 - Supervision of operations

---
identifier: "/us/usc/t26/s5202"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5202 - Supervision of operations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5202"
section_name: "Supervision of operations"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "C"
subchapter_name: "Operation of Distilled Spirits Plants"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1357; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 806(a), July 26, 1979, 93 Stat. 279.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1357; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 806(a), July 26, 1979, 93 Stat. 279.)

## Editorial Notes

### Prior Provisions

> | 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). |

Provisions similar to those comprising this section were contained in prior sections of act , prior to the general revision of this chapter by , as follows:

The prior sections, , are set out in , 633, 644, 646, 649, 652, 661.

### Amendments

1979— 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).  struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .