Page:United States Statutes at Large Volume 68A.djvu/721

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

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person on whose premises the installation is required. Any such person refusing or neglecting to install such apparatus when so required by the Secretary or his delegate shall not be permitted to conduct business on sach premises. SEC. 5553. SUPERVISION OF PREMISES AND OPERATIONS. (a) ASSIGNMENT OF STOREKEEPER-GAUGERS.—The Secretary

or

his delegate is authorized to assign to any premises established under the provisions of this chapter such number of storekeeper-gangers as may be deemed necessary. (b) FUNCTIONS OF STOREKEEPER-GAUGER.—When used in this chapter, the term "storekeeper-gauger" means the internal revenue officer assigned by the Secretary or his delegate to duties at premises established and operated under the provisions of this chapter. SEC. 5554. PILOT PLANT OPERATIONS.

For the purpose of facilitating the development and testing of improved methods of governmental supervision (necessary for the protection of the revenue) over distilleries, internal revenue bonded warehouses, rectifying plants, industrial alcohol plants, industrial alcohol bonded warehouses, industrial alcohol denaturing plants, or similar premises established under this chapter or of chapter 26 of the Internal Revenue Code of 1939, the Secretary or his delegate is authorized to waive any regulatory provisions of this chapter for temporary pilot or experimental operations. Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter. The authority under this section shall terminate on December 31, 1955. SEC. 5555. RECORDS, STATEMENTS, AND RETURNS.

(a) GENERAL.—Every person liable to any tax imposed by this chapter, or for the collection thereof, or for the affixing of any stamp required to be affixed by this chapter, shall keep such records, render such statements, make such returns, and comply with such rules and regulations, as the Secretary or his delegate may prescribe. (b) AUTHORITY TO WAIVE.—Whenever in this chapter any record is required to be made or kept, or statement or return is required to be made by any person, the Secretary or his delegate may by regulation waive, in whole or in part, such requirement when he deems such requirement to no longer serve a necessary purpose: Provided, That this subsection shall not be construed as authorizing the waiver of the payment of any tax. SEC. 5556. REGULATIONS.

The Secretary or his delegate shall prescribe all regulations necessary for the enforcement of this chapter. SEC. 5557. OTHER PROVISIONS APPLICABLE.

All provisions of subtitle F, insofar as applicable (and not inconsistent with the provisions of this subtitle), are hereby extended to and made a part of this subtitle.

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