26 USC § 5356 - Application

---
identifier: "/us/usc/t26/s5356"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5356 - Application"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5356"
section_name: "Application"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "F"
subchapter_name: "Bonded and Taxpaid Wine Premises"
part_number: "I"
part_name: "ESTABLISHMENT"
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. 1379; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5356. Application

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.

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**Source Credit**: (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.)

## Editorial Notes

### Prior Provisions

A prior section 5356, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.