---
kind: "section"
citation: "26 U.S.C. § 5369"
title: "26"
title_heading: "Internal Revenue Code"
number: "5369"
heading: "Inventories"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5369"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter F — Bonded and Taxpaid Wine Premises"
  - "Part II — Operations"
---

# §5369. Inventories


Each proprietor of premises subject to the provisions of this subchapter shall take and report such inventories as the Secretary may by regulations prescribe.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5369, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.