Page:United States Statutes at Large Volume 72 Part 1.djvu/1364

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PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

tax) and payment of such tax immediately demanded and, on the neglect or refusal of payment, the Secretary or his delegate shall proceed to collect the same by distraint. This paragraph shall not exclude any other remedy or proceeding provided by law. " (2) PRODUCTION AT OTHER THAN QUALIFIED PLANTS.—Except

as otherwise provided by law, the tax on any distilled spirits produced in the United States at any place other than a qualified distilled spirits plant shall be due and payable immediately upon production. " (d) UNLAWFULLY IMPORTED DISTILLED SPIRITS.—Distilled spirits smuggled or brought into the United States unlawfully shall, for purposes of this chapter, be held to be imported into the United States, and the internal revenue tax shall be due and payable at the time of such importation. "(e) CROSS REFERENCE.— "For provisions relating to removal of bonded premises on determination of tax, "SEC. 5007. COLLECTION OF TAX ON DISTILLED " (a) TAX ON DISTILLED SPIRITS REMOVED FROM

distilled spirits from see section 5213. SPIRITS. BONDED PREMISES.—

"(1) GENERAL.—The tax on domestic distilled spirits and on distilled spirits removed from customs custody under section 5232 shall be paid in accordance with section 5061. "(2) DISTILLED SPIRITS WITHDRAWN TO BOTTLING PREMISES UNDER WITHDRAWAL BOND.—If distilled spirits are withdrawn from

bonded premises under section 5213 and a withdrawal bond is posted under section 5174(a)(2), the Secretary or his delegate shall, in fixing the time for filing the return and the time for payment of the tax under section 5061(a), make allowance for the period of transportation of the distilled spirits from the bonded premises to the bottling premises, not to exceed such maximum periods as he may by regulations prescribe. " (b) COLLECTION or T A X ON IMPORTED DISTILLED SPIRITS AND PERFUMES CONTAINING DISTILLED SPIRITS.— " (1) DISTILLED SPIRITS.—The internal revenue tax imposed by

26 USC 5688.

section 5001(a)(1) and (2) upon imported distilled spirits shall be collected by the Secretary or his delegate and deposited as internal revenue collections, under such regulations as the Secretary or his delegate may prescribe. Such tax shall be in addition to any customs duty imposed under the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C. chapter 4), or any subsequent act. Section 5688 shall be applicable to the disposition of imported spirits. "(2) PERFUMES CONTAINING DISTILLED SPIRITS.—The internal revenue tax imposed by section 5001(a)(3) upon imported perfumes containing distilled spirits shall be collected by the Secretary or his delegate and deposited as internal revenue collections, under such regulations as the Secretary or his delegate may prescribe. " (c) CROSS REFERENCES.— "(1) For authority of the Secretary or his delegate to make determinations and assessments of internal revenue taxes and penalties, see section 6201(a). "(2) For authority to assess tax on distilled spirits not bonded, see section 5006(c). "(3) For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(5), (6), and (7).

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