Page:United States Statutes at Large Volume 53 Part 1.djvu/368

 CODIFICATION OF INTERNAL REVENUE LAWS 3268, 3269, 3271, 3273, 3274, 3275, 3279, 3280, 3283, 3284, 3285, 3286, 3287, 3288, 3289, 3290, 3291, 3292, 3293, 3294, 3295, 3302, 3303, 3307, 3308, 3309, 3310, 3311, 3312, 3313, 3314, and 3327 of the Revised Statutes; sections 48 to 60 inclusive, and sections 62 and 67 of the Act of August 27, 1894 (Twenty-eighth Statutes, pages 563 to 568), as such sections existed on October 28, 1919, and from such other provisions of laws existing on October 28, 1919, relating to distilleries and bonded warehouses as may, by regulations, be declared inapplic- able to industrial alcohol plants and bonded warehouses established under this subchapter. Regulations may be made embodying any provision of the sec- tions above enumerated. SEC. 3104. WITHDRAWAL OF FERMENTED LIQUORS TO INDUSTRIAL ALCOHOL PLANTS. (a) REQUmREMENTS. - Fermented liquors may be conveyed with- out payment of tax from the brewery premises where produced to a contiguous industrial alcohol plant, to be used as distilling material, and the residue from such distillation, containing less than one-half of 1 per centum of alcohol by volume, which is to be used in making beverages, may be manipulated by cooling, flavoring, carbonating, settling, and filtering on the distillery premises or elsewhere. The removal of the taxable fermented liquor from the brewery to the distillery and the operation of the distillery and removal of the residue therefrom shall be under the supervision of such officer or officers as the Commissioner shall deem proper, and the Commis- sioner, with the approval of the Secretary, is hereby authorized to make such regulations from time to time as may be necessary to give force and effect to this section and to safeguard the revenue. (b) TRINSFER OF DUTES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3105. REGULATIONS FOR ESTABLISHING, BONDING, AND OPERA- TION OF PLANTS AND WAREHOUSES. (a) REQUIREMENTS.- T he Commissioner shall from time to time issue regulations respecting the establishment, bonding, and opera- tion of industrial alcohol plants, denaturing plants, and bonded warehouses authorized herein, and the distribution, sale, export, and use of alcohol which may be necessary, advisable, or proper, to se- cure the revenue, to prevent diversion of the alcohol to illegal uses, and to place the nonbeverage alcohol industry and other industries using such alcohol as a chemical raw material or for other lawful purpose upon the highest possible plane of scientific and commercial efficiency consistent with the interests of the Government, and which shall insure an ample supply of such alcohol and promote its use in scientific research and the development of fuels, dyes, and other lawful products. (b) TRANSFER OF DUTIEm. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3106. PRODUCTION, USE, OR SALE OF ALCOHOL. (a) REQUIREMENT. -A lcohol may be produced at any industrial alcohol plant established under the provisions of this part, from any raw materials or by any processes suitable for the production of alcohol, and, under regulations, may be used at any industrial alcohol plant or bonded warehouse or sold or disposed of for any lawful purpose as in this part provided. (6) TNSFER OF DUTIEs. - For transfer of powers and duties of Commissioner and his agents, see section 3170. 358

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