Page:United States Statutes at Large Volume 68A.djvu/703

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

663

Subchapter F—Bonded and Taxpaid Wine Premises Part I. Establishment. Part II. Operations. Part III. Cellar treatment and classification of wine. Part IV. General.

PART I—ESTABLISHMENT Sec. Sec. Sec. Sec. Sec. Sec. Sec.

5351. 5352. 5353. 5354. 5355. 5356. 5357.

Bonded wine cellar. Taxpaid wine bottling house. Bonded wine warehouse. Bond. General provisions relating to bonds. Application. Premises.

SEC. 5351. BONDED WINE CELLAR.

Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary or his delegate and file bond and receive permission to operate. Such premises shall be known as ''bonded wine cellars": Provided, That any such premises engaging in production operations may, in the discretion of the Secretary or his delegate, be designated as a "bonded winery". SEC. 5352. TAXPAID WINE BOTTLING HOUSE.

Any person bottling, packaging, or repackaging taxpaid wines at premises other than a rectifying plant or a taxpaid distilled spirits bottling house shall, before commencing such operations, make application to the Secretary or his delegate and receive permission to operate. Such premises shall be known as "taxpaid wine bottling houses". SEC. 5353. BONDED WINE WAREHOUSE. Any responsible warehouse company or other responsible person may, upon filing application with the Secretary or his delegate and consent of the proprietor and the surety on the bond of any bonded wine cellar, under regulations prescribed by the Secretary or his delegate, establish on such premises facilities for the storage of wines and allied products for credit purposes, to be known as a "bonded wine warehouse". The proprietor of the bonded wine cellar shall remain responsible in all respects for operations in the warehouse and the tax on the wine or wine spirits stored therein. SEC. 5354. BOND. The bond for a bonded wine cellar shall be in such form, on such conditions, and with such adequate surety, as regulation issued by the Secretary or his delegate shall prescribe, and shall be in a penal sum not less than the tax on any wine or wine spirits possessed or in §5354

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