Page:United States Statutes at Large Volume 68A.djvu/684

 644

INTERNAL REVENUE CODE OF 1954

sureties, and may be required in any other contingency affecting its validity or impairing its efl&ciency, a t the discretion of the Secretary or his delegate. In case the warehouseman fails or refuses to give the bond required, or to renew the same, or neglects to immediately withdraw the spirits and pay the tax thereon, or if he neglects to withdraw any bonded spirits and pay the tax thereon before the expiration of the time limited in the bond, the Secretary or his delegate shall proceed to collect the tax. (d)

CROSS KEFERENCE.—

For deposit of United States bonds or notes in lieu of sureties, see section 6 U.S.C. 15. SEC. 5233. ESTABLISHMENT OF BOTTLING IN BOND DEPARTMENT. For provisions relating to establishment of a separate part of internal revenue bonded warehouse for bottling of distilled spirits in bond, see section 5243.

PART II—OPERATION Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

6241. 5242. 5243. 5244. 5245. 5246. 5247. 5248. 5249. 5250.

Supervision of operations. Deposit of spirits in warehouses. Bottling of distilled spirits in bond. Withdrawal of spirits on determination of tax. Withdrawal of spirits on original gauge. Transfers of spirits in bond. Withdrawal of spirits for exportation. Withdrawal of spirits without payment of tax. Prohibited hours for removal of spirits. Gauging, stamping, and branding of spirits removed from warehouse. Sec. 5251. Blending of beverage brandies in internal revenue bonded warehouses. Sec. 5252. Discontinuance of warehouse and transfer of merchandise. SEC. 5241. SUPERVISION OF OPERATIONS. (a) MAINTENANCE AND SUPERVISION.—The maintenance and super-

vision of internal revenue bonded warehouses shall be under such regulations as the Secretary or his delegate may prescribe. (b) ASSIGNMENT OF GAUGERS.—Storekeeper-gangers shall be assigned by the Secretary or his delegate to internal revenue bonded warehouses established by law. Such warehouses shall be under the control of the officer designated by the Secretary or his delegate, and shall be in the joint custody of the storekeeper-gauger or such other officer and the proprietor thereof, and kept securely locked, and shall at no time be unlocked or opened or remain open except in the presence of such storekeeper-gauger or other person who may be designated to act for him. (c) STOREKEEPER-GAUGERS' RECORDS AND RETURNS.—Every storekeeper-gauger in charge of an internal revenue bonded warehouse shall keep records, in the form and manner prescribed by regulations issued by the Secretary or his delegate, of all distilled spirits deposited in the warehouse, indicating the date thereof, by whom manufactured or produced, the description of the containers and the number and contents thereof, and such additional particulars as may be required by such regulations; and he shall keep records, in the form and manner prescribed by such regulations, of all distilled spirits removed from the warehouse, indicating the date of removal, the description of the containers and the number and contents thereof, the purpose of removal, § 5232(c)

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