Page:United States Statutes at Large Volume 68A.djvu/642

 602

INTERNAL REVENUE CODE OF 1954

scribed by him, is authorized, on appeal made to him, to remit or refund such tax, or such part thereof as shall appear to him to be equitable and just in the premises. And the Secretary or his delegate, upon the production to him of satisfactory proof of the actual destruction, by accidental fire or other casualty, and without any fraud, collusion, or negligence of the distiller, of any spirits in process of manufacture or distillation, or before removal to the internal revenue bonded warehouse, shall not assess the distiller for a deficiency in not producing 80 percent of the producing capacity of his distillery as established by law when the deficiency is occasioned by such destruction, nor shall he, in such case, assess the tax on the spirits so destroyed: Provided, That no assessment shall be charged against any distiller of fruit for any failure to maintain the required capacity, unless the Secretary or his delegate shall, within 6 months after his receipt of each monthly report, notify such distiller of such failure to maintain the required capacity, (f)

CROSS R E F E R E N C E S. —

(1) For authority of the Secretary or his delegate to make determinations and assessments of internal revenue taxes and penalties, see section 6201 (a). (2) For authority to assess tax on distilled spirits not bonded, see section 5006(c). (3) For provisions relating to payment of tax on denatured alcohol, denatured rum, articles and volatile fruit-flavor concentrates, see sections 5001(a)(6) and (7). (4) For authority of the Secretary or his delegate to waive provisions of law relating or incidental to survey requirements, see section 5179(b). SEC. 5008. STRIP STAMPS FOR DISTILLED SPIRITS. (a) STAMPS FOR CONTAINERS OP DISTILLED SPIRITS BOTTLED IN BOND.—

(1) REQUIREMENTS.—Every bottle of distUled spirits bottled in bond in an internal revenue bonded warehouse when filled shall have affixed thereto in such manner as to be broken on opening the bottle, a stamp evidencing the bottling in bond of such spirits under the provisions of this subsection and section 5243, and of regulations prescribed thereunder. (2) STAMP REGULATIONS.—The Secretary or his delegate shall prescribe regulations with respect to the supplying of stamps required under this subsection, the time and manner of applying for, issuing, affixing, and destroying such stamps, the form of such stamps and the information to be shown thereon, applications for the stamps, proof that applicants are entitled to such stamps, and the method of accounting for such stamps, and such other regulations as he may deem necessary for the enforcement of this subsection and section 5243. (b)

STAMPS FOR CONTAINERS OF OTHER DISTILLED S P I R I T S. —

(1) REQUIREMENTS.—No person shall transport, possess, buy, sell, or transfer any distilled spirits, unless the immediate container thereof has affixed thereto in such manner as to be broken on opening the container, a stamp evidencing the tax or indicating compliance with the provisions of this chapter. The provisions of this subsection shall not apply to— (A) distilled spirits placed in containers for immediate consumption on the premises or for preparation for such consumption; § 5007(e)(2)

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