Page:United States Statutes at Large Volume 68A.djvu/687

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

647

(g) CROSS K E F E R E N C E. —

For provisions relating to stamps and stamping of bottled in bond spirits, see section 5008(a). SEC. 5244. WITHDRAWAL OF SPIRITS ON DETERMINATION OF TAX. Any distilled spirits may, on determination of the tax thereon, be withdrawn from warehouse on application to the Secretary or his delegate in such form and manner as the Secretary or his delegate may by regulations prescribe. SEC. 5245. WITHDRAWAL OF SPIRITS ON ORIGINAL GAUGE. Under such regulations as the Secretary or his delegate may prescribe, distilled spirits deposited in internal revenue bonded warehouses may, upon application, be withdrawn therefrom on the original gauge. SEC. 5246. TRANSFERS OF SPIRITS IN BOND. (a) GENERAL.'—Distilled spirits may be transferred in bond between internal revenue bonded warehouses in original packages or in such other packages or containers and under such regulations as the Secretary or his delegate may by regulations prescribe. (b)

CROSS R E F E R E N C E S. —

(1) For provisions relating to transfers of distilled spirits from internal revenue bonded warehouses to other bonded premises, see section 5194. (2) For provisions relating to National Emergency transfers, see section 5217. SEC. 5247. WITHDRAWAL OF SPIRITS FOR EXPORTATION. (a) E N T R I E S, BONDS, AND B I L L S OF LADING.—Distilled spirits may be withdrawn from internal revenue bonded warehouses, at the instance of the owner of the spirits, for exportation in the original casks or packages, or in packages filled from such original casks or packages, without the payment of tax, after making such entries and executing and filing with the Secretary or his delegate such bonds and bills of lading, and giving such other additional security as the Secretary or his delegate may by regulations prescribe. The bonds given under this section shall be canceled or credited upon the submission of such evidence, records and certificates indicating exportation as the Secretary or lais delegate by regulations may prescribe. (b) M A R K S AND PERMITS.—When the owner of the spirits shall have made the proper entries, filed the bonds, and otherwise complied with all the requirements of the law and regulations, the Secretary or his delegate shall issue to him a permit for the removal and transportation of such spirits to the collector of the port from which they are to be exported, accurately describing the spirits to be shipped, the amount of tax thereon, the State and district from which the spirits are to be shipped, the name of the distiller by whom distilled, the collector of the port to whom the spirits are to be consigned, and the routes over which they are to be sent to the port of shipment. Such shipments shall be made over bonded routes whenever practicable. The collector of the port shall receive such spirits, and permit the exportation thereof, under the same regulations as are prescribed for the exportation of spirits on which the tax has been paid. (c) TRANSPORTATION BOND.—Whenever the owner or owners of distilled spirits shall desire to withdraw such spirits from any internal revenue bonded warehouse for exportation, such owner or owners may § 5247(c)

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