Page:United States Statutes at Large Volume 68A.djvu/685

 CH. 51

DISTILLED SPIRITS, WINES, AND BEER

645

and such additional particulars as may be required by such regulations. The storekeeper-gauger shall submit such reports, in such form and manner, and a t such times, as the Secretary or his delegate may, by regulations, require. All records and reports required by this section, or regulations prescribed under this section, shall be open to the examination of any revenue officer, (d) CROSS R E F E R E N C E S. —

(1) For provisions relating to gauging, stamping, and branding packages of distilled spirits on determination of tax, and removal from internal revenue bonded warehouses, see section 5250. (2) For provisions relating to supervision of certain operations in bottling in bond department, see section 5243(a). SEC. 5242. DEPOSIT OF SPIRITS IN WAREHOUSES.

(a) GENERAL.—The distillers of all spirits removed to an internal revenue bonded warehouse shall enter the same for deposit in such warehouse, under such regulations as the Secretary or his delegate may prescribe. Said entry shall be in such form as the Secretary or his delegate shall prescribe. (b) CROSS R E F E R E N C E S. —

(1) For provisions relating to transfer of distilled spirits in packages from registered distilleries to internal revenue bonded warehouses, and for authority of the Secretary or his delegate to prescribe regulations relating to transportation to and storage in such warehouses, see section 5193 (a). (2) For provisions relating to transfer of distilled spirits from distilleries to internal revenue bonded warehouses by pipeline, or in approved containers, see section 5194. (3) For provisions relating to National Emergency transfers of distilled spirits, see section 5217. (4) For provisions authorizing transfers in bond between internal revenue bonded warehouses, see section 5246(a). (5) For provisions requiring that all distilled spirits entered for deposit in internal revenue bonded warehouses be withdrawn within 8 years from date of entry for deposit, see section 5006(a). SEC. 5243. BOTTLING OF DISTILLED SPIRITS IN BOND. (a) GENERAL REQUIREMENTS.—Whenever any distilled spirits

deposited in the internal revenue bonded warehouse have been duly entered for withdrawal for bottling in bond before tax payment or for export in bond, such spirits shall be dumped, gauged, bottled, packed, and cased in the manner which the Secretary or his delegate shall by regulations prescribe. The bottling of distilled spirits in bond shall be conducted in a separate portion of such warehouse, which shall be set apart and used exclusively for that purpose. For convenience in such process any number of packages of spirits of the same kind, differing only in proof, b u t produced a t the same distillery by the same distiller, may be mingled together in a cistern provided for that purpose, b u t nothing herein shall authorize or permit any mingling of different products, or of the same products of different distilling seasons, or the addition or subtraction of any substance or material or the application of any method or process to alter or change in any way the original condition or character of the product except as authorized in this section. The tax on the distilled spirits bottled in bond shall be paid upon the actual quantity of spirits withdrawn from bond except as otherwise provided in section 5011(a) and (b). The Secretary or his delegate may by regulations prescribe the mode of separating and securing the additional warehouse or portion of § 5243(a)

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