Page:United States Statutes at Large Volume 68A.djvu/694

 654

INTERNAL REVENUE CODE OF 1954

Subchapter E—Industrial Alcohol Plants, Bonded Warehouses, Denaturing Plants, and Denaturation Part I. Industrial alcohol plants, bonded warehouses, and denaturing plants. Part II. Denaturation. PART I—INDUSTRIAL ALCOHOL PLANTS, BONDED WAREHOUSES, AND DENATURING PLANTS Sec. 5301. Sec. 5302. Sec. 5303. Sec. 5304. Sec. 5305. Sec. 5306. Sec. 5307. Sec. 5308. Sec. 5309. Sec. Sec. Sec. Sec. Sec.

5310. 5311. 5312. 5313. 5314.

Sec. 5315. Sec. Sec. Sec. Sec. Sec.

5316. 5317. 5318. 5319. 5320.

Establishment of industrial alcohol plants. Establishment of industrial alcohol bonded warehouses. Establishment of industrial alcohol denaturing plants. Alcohol permits. Regulations for establishing, bonding, and operation of plants and warehouses. Exemption of industrial alcohol plants and warehouses from certain laws. Production, use, or sale of alcohol. Transfer of alcohol to other plants or warehouses. Withdrawal of fermented liquors to industrial alcohol plants. Withdrawal of alcohol free of tax. Importation of alcohol for industrial purposes. Remission and refund of tax on alcohol for loss or leakage. Powers and duties of persons enforcing this part. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations. Compliance with court subpoena as to testifying or producing records. Form of affidavit, information, or indictment. Applicability of other laws. Application of part to Puerto Rico and Virgin Islands. Definitions, etc. Cross references.

SEC. 5301. ESTABLISHMENT OF INDUSTRIAL ALCOHOL PLANTS. Any person establishing a plant for the production of industrial alcohol shall before operation, make application to the Secretary or his delegate for registration of his plant, file bond, and receive permit for the operation of such plant. SEC. 5302. ESTABLISHMENT OF INDUSTRIAL ALCOHOL BONDED WAREHOUSES. Warehouses for the storage and distribution of alcohol may be established on filing of application and bond and issuance of permit at such places, either in connection with the manufacturing plant or elsewhere, as the Secretary or his delegate may determine; the entry and storage of alcohol therein and the withdrawals of alcohol therefrom shall be made in such containers and by such means as the Secretary or his delegate by regulation may prescribe. Permanent t a n k s and other structures located on the industrial alcohol plant premises and approved by the Secretary or his delegate shall be deemed to be warehouses within the meaning of this section.

§5301

�