Page:United States Statutes at Large Volume 68A.djvu/25

 TABLE OF CONTENTS

XXV

CHAPTER 51. Distilled Spirits, Wines, and Beer—Continued SUBCHAPTER A. Gallonage and occupational taxes—Continued Part II. Occupational tax—Continued Subpart C. Manufacturers of stills. -faKo Sec. 5101. Imposition and rate of tax 617 Sec. 5102. Definition of manufacturer of stills 617 Sec. 5103. Exemptions 617 Sec. 5104. Method of payment of tax on stills 617 Sec. 5105. Notice of manufacture of and permit to set up still 617 Sec. 5106. Drawback 618 Subpart D. Wholesale dealers. Sec. 5111. Imposition and rate of tax 618 Sec. 5112. Definitions of wholesale dealers 618 Sec. 5113. Exemptions --_ 619 Sec. 5114. Records 619 Sec. 5115. Marking and stamping packages filled on •''[ ' premises of wholesale dealers 620 Sec. 5116. Sign required on premises 620 Subpart E. Retail dealers. Sec. 5121. Imposition and rate of tax 620 1 '(^ Sec. 5122. Definitions 621 Sec. 5123. Exemptions 621 Sec. 5124. Records--622 Subpart F. Nonbeverage domestic drawback claimants. Sec. 5131. Eligibility and rate of tax, 622 Sec. 5132. Registration and regulation . 623 Sec. 5133. Investigation of claims623 Sec. 5134. Drawback--. 623 Subpart G. General provisions. Sec. 5141. Registration. 624 Sec. 5142. Payment of tax 624 Sec. 5143. Returns--624 Sec. 5144. Provisions relating to liability for occupational taxes ,- 624 Sec. 5145. Supply of stamps -625 Sec. 5146. Posting stamp in place of business 625 Sec. 5147. List of special taxpayers for public inspection- 626 Sec. 5148. Application of State laws 626 Sec. 5149. Application of subpart -— 626 SUBCHAPTER B. Distilleries.

Part I. Establishment. Sec. 5171. Premises prohibited for distilling Sec. 5172. Conditions precedent to carrving on business of distilling '_ Sec. 5173. Distillery fixtures and equipment -Sec. 5174. Registry of stills Sec. 5175. Notice of business of distiller Sec. 5176. Distiller's bond Sec. 5177. Conditions of approval of distiller's bond Sec. 5178. Plan of distillery Sec. 5179. Survey of distillery Sec. 5180. Sign required on premises Part II. Operation. Sec. 5191. Commencement, suspension, and resumption of operations Sec. 5192. Supervision of operations by storekeepergangers --, Sec. 5193. Drawing, gauging, and marking of distilled spirits Sec. 5194. Transfer of spirits at registered distilleries-Sec. 5195. Restrictions relating to operations Sec. 5196. Entry and examination of distillery and premises ^ _ Sec. 5197. Distiller's records and returns

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