Page:United States Statutes at Large Volume 68A.djvu/639

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER (c)

599

CROSS REFERENCES.—

(1) For provisions relating to transfer of lien to redistiller in case of redistillation, see section 5194(f). (2) For transfer of lien in cases of national emergency transfers, see section 5217(a). SEC. 5005. PERSONS LIABLE FOR TAX.

(a) GENERAL.—The internal revenue tax imposed by section 5001 (a)(1) on distilled spirits shall be paid by the distUler or importer. (b) DOMESTIC DISTILLED SPIRITS.—Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distillery, or distUling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distUled spirits produced therefrom, (c) ALCOHOL.—All proprietors of industrial alcohol plants and alcohol bonded warehouses shall be jointly and severally liable for any and all taxes on any and all alcohol produced thereat or stored therein. (d) CROSS R E F E R E N C E S. — (1) For provisions conditioning warehousing bonds on the payment of the tax as specified in the entry, and within 8 years from the date of original entry, see section 5232(a). (2) For provisions relating to transfer of tax liability to redistiller in case of redistillation, see section 5194(f) and for transfer of liability in case of national emergency transfers, see section 5217(a). (3) For liability for tax on denatured alcohol, denatured rum, articles and volatile fruit-flavor concentrates, see section 5001(a)(6) and (7). (4) For liability of wine producer for unlawfully using wine spirits withdrawn for the production of wine, see section 5373. SEC. 5006. DETERMINATION OF TAX. (a) REQUIREMENTS.—

(1) IN GENERAL,—The internal revenue tax on distilled spirits shall be determined when the spirits are withdrawn from bond. Such tax shall be determined by such means as the Secretary or his delegate shall by regulations prescribe, and with the use of such devices and apparatus (including b u t not limited to storage, gauging, and bottling tanks and pipelines) as the Secretary or his delegate may require. (2) DISTILLED SPIRITS DEPOSITED I N INTERNAL REVENUE BONDED

WAREHOUSES.—The tax on distilled spirits entered for deposit in internal revenue bonded warehouses shall be determined at the time the same are withdrawn therefrom and within 8 years from the date of original entry for deposit therein (except that distilled spirits which on July 26, 1936, were 8 years of age or older and which were in bonded warehouses on that date, may remain therein). (b) EXCESSIVE Loss.—If it appears at any time that there has been a loss of distilled spirits from any cask or other package deposited in an internal revenue bonded warehouse, other than the loss provided for in section 5011(a), which, in the opinion of the Secretary or his delegate, is excessive, he may require the withdrawal from the warehouse of such distilled spirits, and direct the oflEicer designated by him to collect the tax accrued on the origuial quantity of distilled spirits entered into the warehouse in such cask or package, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered into warehouse in such cask or package has not expired. If such tax is not paid on demand it shall be assessed and collected as other taxes are assessed and collected. § 50G6(b)

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