Page:United States Statutes at Large Volume 72 Part 1.djvu/1368

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PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

graph (1)(K) shall not exceed the quantity which would be allowed by a tentative estimates schedule constructed in accordance with paragraph (8)(I)) for the portion of the fiscal year that such proprietor was qualified to operate the distilled spirits plant. " (F) Notwithstanding the limitations contained in the schedule in paragraph (3)(A) the Secretary or his delegate may, under such regulations as he may prescribe, in addition to the losses allowable under paragraphs (1)(A) and (1) (B), allow actual determined losses incurred in the manufacture of gin and vodka where produced in closed systems in a manner similar to that authorized on bonded premises. " (4) ELIGIBLE PROPRIETORS.—

" (A) The term 'proprietor' as used in this subsection and in subsection (b)(2) shall, in the case of a corporation, include all affiliated or subsidiary corporations who are qualified during the fiscal year for successive operation of the same bottling premises and who make joint application to the Secretary or his delegate to be treated as one proprietor for the purposes of this subsection and subsection (b)(2) and who comply with such conditions as the Secretary or his delegate may by regulations prescribe. " (B) For the purposes of this subsection and subsection (b)(2) a proprietor of bottling premises of a distilled spirits plant who makes application to the Secretary or his delegate for the withdrawal of distilled spirits from bond on gayment of tax for removal to such bottling premises shall e deemed to be the proprietor who withdrew distilled spirits on payment of tax, and the distilled spirits withdrawn pursuant to such application shall be deemed to have been withdrawn by such proprietor on payment of tax, whether or not he was the person who paid the tax. "(5) APPLICABILITY.—This subsection shall apply in respect of losses of distilled spirits withdrawn from bond on or after July 1, 1959. This subsection shall also apply in respect of losses, occurring on or after July 1, 1959, and after dumping for rectification or bottling, of distilled spirits withdrawn from bond prior to July 1, 1959, and such spirits shall be considered as having been withdrawn from bond on payment or determination of tax by the proprietor of the bottling premises at which the spirits are dumped for rectification or bottling. " (d) DISTILLED SPIRITS RETURNED TO BONDED PREMISES.—

"(1) ALLOWANCE or TAX.—Whenever any distilled spirits withdrawn from bonded premises, on or after July 1, 1959, on payment or determination of tax are returned under section 5215 to the bonded premises of a distilled spirits plant, the Secretary or his delegate shall abate, I'emit, or (without interest) credit or refund the tax imposed under section 5001(a)(1) on the spirits so returned. "(2) LIMITATION.—No allowance under paragraph (1) shall be made unless a claim is filed, under such regulations as the Secretary or his delegate may prescribe, by the proprietor of the distilled spirits plant to which the distilled spirits are returned, within 6 months of the date of return; and no claim shall be allowed in respect of any distilled spirits withdrawn from the bonded premises of a distilled spirits plant more than 6 months prior to the date of such return. " (e) SAMPLES FOR U S E BY THE IGNITED STATES.—The Secretary or

his delegate shall, under such regulations as he may prescribe, with-

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