U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter C— Operation of Distilled Spirits Plants › Part PART II— OPERATIONS ON BONDED PREMISES › Subpart Subpart C— Storage

26 U.S.C. § 5231

Entry for deposit

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All distilled spirits entered for deposit on the bonded premises of a distilled spirits plant under section 5211 shall, under such regulations as the Secretary shall prescribe, be deposited in the facilities on the bonded premises designated in the entry for deposit.