Page:United States Statutes at Large Volume 72 Part 1.djvu/1371

 72 S T A T. ] "(c)

PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958

1329

REFINING SPIRITS I N COURSE OF ORIGINAL DISTILLATION.—

The purifying or refining of distilled spirits, in the course of original and continuous distillation or other original and continuous processing, through any material which will not remain incorporated with such spirits when the production thereof is complete shall not be held to be rectification within the meaning of sections 5021, 5081, or 5082, nor shall these sections be held to prohibit such purifying or refining. "(d)

REDISTILLATION OF DISTILLED SPIRITS ON BONDED PREMISES.—

Sections 5021, 5081, and 5082 shall not apply to the redistillation of distilled spirits under section 5223. "(e)

MINGLING OF DISTILLED SPIRITS.—Sections 5021, 5081, and

5082 shall not apply to— "(1) the mingling on bonded premises of spirits distilled at 190 degrees or more of proof; or "(2) the mingling of distilled spirits on bonded premises, or in the course of removal therefrom, for redistillation, storage, or any other purpose, incident to the requirements of the national defense; or "(3) the mingling in bulk gauging tanks on bonded premises of heterogeneous distilled spirits for immediate removal to bottling premises, exclusively for use in taxable rectification, or in rectification under subsection (f); or "(4) the blending on bonded premises of beverage brandies or rums, under the provisions of section 5234(c); or " (5) the mingling of homogeneous distilled spirits; or "(6) the mingling on bonded premises of distilled spirits for immediate redistillation, immediate denaturation, or immediate removal from such premises free of tax under section 5214(a) (1), (2), or (3), or section 7510; or "(7) the mingling on bonded premises of distilled spirits for further storage in bond as authorized by section 5234(a)(2), "(f)

BLENDING STRAIGHT W H I S K I E S, R U M S, F R U I T BRANDIES, OR

WINES.—The taxes imposed by this subpart shall not attach— "(1) to blends made exclusively of two or more pure straight whiskies aged in wood for a period not less than 4 years and without the addition of coloring or flavoring matter or any other substance than pure water and if not reduced below 80 proof; or "(2) to blends made exclusively of two or more pure fruit brandies distilled from the same kmd of fruit, aged in wood for a period not less than 2 years and without the addition of coloring or flavoring matter (other than caramel) or any other substance than pure water and if not reduced below 80 proof; or "(3) to the mixing and blending of wines, where such blending is for the sole purpose of perfecting such wines according to commercial standards; or "(4) to blends made exclusively of two or more rums aged in wood for a period not less than 2 years and without the addition of coloring or flavoring matter (other than caramel) or any other substance than pure water and if not reduced below 80 proof. Such blended whiskies, blended rums, and blended fruit brandies shall be exempt from tax under this subpart only when blended in such tanks and under such conditions and supervision as the Secretary or his delegate may by regulations prescribe. " (g) ADDITION OF CARAMEL TO BRANDY OR R U M. — The addition of

caramel to commercial brandy or rum on the bonded premises of a distilled spirits plant, pursuant to regulations prescribed by the Secretary or his delegate, shall not be deemed to be rectification within the meaning of sections 5021, 5081, and 5082.

26 USC 7Sio.

�