26 U.S.C. § 5356
Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
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.