Page:United States Statutes at Large Volume 68A.djvu/638

 598

INTERNAL REVENUE CODE OF 1954

{
 * n

(7) For provisions exempting distilled vinegar produced by the vaporizing process from tax, see section 5216. (8) For provisions exempting from tax wine spirits withdrawn for the production of wine, see section 5373. (9) For provisions exempting from tax volatile fruit-flavor concentrates, see section 5511. (10) For provisions authorizing the withdrawal of distilled spirits in original casks or packages for export without payment of tax, see section 5247. (11) For provisions authorizing the withdrawal of distilled spirits by distiller into metallic cans in wooden packages for exportation without payment of tax, see section 5193(b). (12) For provisions authorizing the transfer of distilled spirits into tanks, or tank cars for export without payment of tax, see section 5247 (d). (13) For provisions authorizing withdrawal of distilled spirits to customs manufacturing bonded warehouses for export without payment of tax, see section 5522(a). (14) For provisions authorizing exportation of distilled spirits bottled in bond without payment of tax, see section 5243. (15) For provisions relating to withdrawal of distilled spirits without payment of tax as supplies for certain vessels and aircraft, see 19 U.S.C. 1309. (16) For provisions authorizing regulations for withdrawal of distilled spirits for use of United States free of tax, see section 7510. (17) For provisions relating to withdrawal of distilled spirits without payment of tax to foreign trade zones, see 19 U.S.C. 81c. SEC. 5004. LIEN FOR TAX. > (a) L I E N APPLICABLE TO DISTILLED S P I R I T S. — (1) PROPERTY SUBJECT TO LIEN.—The tax imposed

by section 5001 (a)(1) shall be a first lien on the spirits distilled, the distilleryused for distilling the same, the stills, vessels, fixtures, and tools therein, the lot or tract of land on which such distillery is situated, and on any building thereon, from the time such spirits are in existence as such until (except as provided in paragraph (3)) such tax is paid. (2) EXCEPTION DURING TERM OF BONDS.—No lien shall attach to any lot or tract of land, distillery, building, or distilling apparatus, under this subsection, by reason of distilling done during any period included within the term of any bond taken under section 5177 (b)(3). (3) EXTINGUISHMENT OF LIEN.—Any lien under paragraph (1) on any land or any building thereon shall be held to be extinguished if (A) such land and building are no longer used for distillery purposes, (B) there is no outstanding liability for taxes or penalties imposed by law on the distilled spirits produced therein, and (C) no litigation is pending in respect of any such tax or penalty. (4) CERTIFICATE

OF DISCHARGE.—Any

person

claiming

any

interest in any such land or building may apply to the Secretary or his delegate for a duly acknowledged certificate to the effect that such lien is discharged and, if the Secretary or his delegate determines that such lien is extinguished, the Secretary or his delegate shall issue such certificate, and any such certificate may be recorded. (b) L I E N APPLICABLE TO ALCOHOL.—The tax imposed by law on

alcohol shall be a first lien on such alcohol and the premises and plant in which such alcohol is produced or stored, together with all improvements and appurtenances thereunto belonging or in any wise appertaining. §5003(7)

�