Page:United States Statutes at Large Volume 49 Part 1.djvu/2007

 1962 Vol.28,p.564. R .S.,see. 3296, p.638. U.S.C.,p.1163. Removal, etc., of di s- till ed spi rits, t ax un- paid, to other than Internal Revenue Bonded Warehouse, etc. Penalty. Distillates containing aldebydes or fusel oil (heads and tails). Dis posi tion. R.S.,see.3318,p.644. U.S . C., p. 1153 . Records to be ke pt by rectifiers. Sworn transcripts. Proviso. Keeping record where spi rit s rec ei ved and sent out. Preservation of rec- ords for four years. Pe nal prov isio ns. 74Ta C ONGRESS. SESS. II. CH. 830. JUNE 26, 1936 . warehouses ; (5) entry of distilled spirits therein ; (6) wit hdra wal of distilled spirits therefrom ; (7) transfers of distil d spirits to or from one or more of such classes of bonded warehouses ; or (8) any other matter ; it being hereby declared to be the purpose of the amendment to section 51 of the Act of August 27, 1894, made by section 407 hereof, to establish the Internal Revenue Bonded Ware- house as the so le type and kind of bonded warehou se under the internal revenue laws for the storage of spirits distilled at a registered distillery on which the tax has not been paid. SEC. 409. Section 3296 of the Revised Statutes (U . S . C ., 1934 ed ., title 26, sec . 1287) i s amended to read as follows : "SEC . 3296 . Whenever any person removes, or aids or abets in the removal of, any distilled spirits on which the tax has not been paid, to a place other than the Internal Revenue Bonded Warehouse pro- vided by law, or conceals or aids in the concealment of any spirits so removed, or removes, or aids or abets in the removal of, any distilled spirits from any such warehouse authorized by law, m any manner other than is provided by law, or conceals or aids in the concealment of any spirits so removed, he shall be liable to a penalty of double the tax imposed on such distilled spirits so removed or concealed, and shall be fined not less than $200 nor more than $5,000, and imprisoned not less than three months nor more than three years ." SEC. 410. Under rules and regulations to be prescribed by the Comm issio ner o f Int ernal Reve nue, with the a pprov al of the Secre - tary of the Treasury, distillers may collect in locked tanks dis- till ates conta ining one- half of 1 per c entum or m ore o f ald ehyde s or 1 per centum or more of fusel oil (heads and tails) removed in the course of distillation. Such distillates containing one-half of 1 per centum or more of aldehydes or more than 1 per centum of fusel oil so collected may be rem oved for denaturation, under regulations prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, or destroyed in the manner prescribed by the Commissioner of Internal Revenue, under the supervision of an internal revenue officer to be designated by the Commissioner, and when so denatured or destroyed shall not be subject to the tax imposed by law upon distilled spirits. SEC. 411. Section 3318 of the Revised Statutes, as amended (U. S. C., 1934 ed., title 26, sees. 1208 and 1209), is further amended to read as follows "SEC. 3318. Every rectifier and wholesale liquor dealer shall keep daily, at his place of business covered by his special tax stamp, a record of distilled spirits received and disposed of by him, and shall render under oath correct transcripts and summaries of such records P rov id ed, That the Commissioner may in his discretion require su ch record to be kept at the place where the spirits are actually received and sent out . The records shall be kept and the transcripts shall be rendered in such form, and under such rules and regulations as the Com missi oner of In terna l Rev enue, with the appro val o f the Secr e- tary of the Treasury, may p rescribe . "The records required to be kept under the provisions of this section and re gulations issued pursuant thereto, shall be preserved for a period of four years, and during such period shall be available during business hours for inspection and the taking of abstracts therefrom by the Commissioner or any internal revenue officer. "Ev ery rec tif ier and who lesa le liqu or deal er who ref uses or neg lec ts to keep such reco rds i n the form pres cribe d by the C ommis sione r of Internal Reven ue, with the approval of the Secretary of the Treas- ury, or to ma ke entries therein, or cancels , alters, or obliter ates any