Page:United States Statutes at Large Volume 68A.djvu/674

 634

INTERNAL REVENUE CODE OF 1954

packages; and the transfer and transportation to, and the storage of such spirits in, internal revenue bonded warehouses. (b)

IN

WOODEN

PACKAGES CONTAINING METALLIC

CANS.—On

the appHcation of the distiller and under such regulations as the Secretary or his delegate may prescribe, distilled spirits may be drawn into wooden packages, each containing two or more metallic cans, which cans shall each have a capacity of not less than 5 gallons, wine measure. Such packages shall be filled and used only for exportation from the United States. (c) STANDARDS OF F I L L. — The Secretary or his delegate may by regulations prescribe the standards of fill of casks or packages of distilled spirits at each distillery. (d)

M A R K I N G AND BRANDING BY D I S TITLE R S. — The Secretary or his

delegate may by regulations require a distiller, at his expense and under the supervision of a storekeeper-gauger, to do such gauging, marking, and branding, and such mechanical labor pertaining to gauging, required under this section as the Secretary or his delegate deems proper and determines may be done without danger to the revenue. SEC. 5194. TRANSFER OF SPIRITS AT REGISTERED DISTILLERIES.

(a) REQUIREMENTS.—Subject to the provisions of existing law, spirits of 160 degrees of proof or more produced at registered distilleries, including registered fruit distilleries, may be transferred by means of pipelines from receiving cisterns in the distillery direct to storage tanks in the internal revenue bonded warehouse located on the bonded premises where produced or located contiguous thereto, and be warehoused in such storage tanks, or they may be withdrawn from the receiving cisterns, without, or after, reduction in proof, into approved containers and transferred to any internal revenue bonded warehouse for storage therein, or they may, on determination of tax, be withdrawn in such approved containers from the cistern rooms of distilleries without being entered into an internal revenue bonded warehouse. Such spirits may be drawn into approved containers from storage tanks in an internal revenue bonded warehouse. Spirits of 160 degrees of proof, or more, may be transferred in bond in tank cars or tank trucks from cistern rooms of distilleries or from storage tanks in an internal revenue bonded warehouse and be deposited in storage tanks in any internal revenue bonded warehouse. Such spirits in tanks in internal revenue bonded warehouses distilled at or above 190 degrees of proof may be reduced to not less than 111 degrees prior to being drawn into packages. Such spirits, on determination of tax, may be withdrawn in approved containers, including pipelines to contiguous premises. Except as provided in subsections (b) and (c), such spirits may not be withdrawn for denaturation. (b)

DISTILLATES CONTAINING ALDEHYDES OR F U S E L O I L. — Under

rules and regulations to be prescribed by the Secretary or his delegate, distillers may collect, in locked tanks, distillates containing one-half of 1 percent or more of aldehydes or 1 percent or more of fusel oil (heads and tails) removed in the course of distillation. The distillates so collected may, under regulations prescribed by the Secretary or his delegate, be removed from such distillery for denatm-ation or be destroyed in the manner prescribed by the Secretary or his delegate. § 5193(a)

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