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PUBLIC LAW 85-859-SEPT. 2, 1958

[^2 S T A T.

used, its capacity, and the time when the same is to be removed from the place of manufacture; and no such still, boiler, or other vessel shall be set up without the permit in writing of the Secretary or his delegate for that purpose. The notice required by this section shall be submitted in such form and manner as the Secretary or his delegate may by regulations prescribe. "(b)

PENALTY.—

"(1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up still without permit, see sections 5615 (2) and 5687, "(2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see sections 5601(a)(1), 5601 (b)(1), and 5615 (1). "SEC. 5106. EXPORT. " (a) W I T H O U T PAYMENT OF TAX.—Under regulations prescribed by the Secretary or his delegate, stills or condensers for distilling may be removed from the place of manufacture for export without payment of the tax imposed thereon by section 5101. "(b) DRAWBACK.—Stills and condensers on which the tax has been paid, and which have not been used, may be exported with the privilege of drawback, under such regulations as the Secretary or his delegate may prescribe. " Subpart D—Wholesale Dealers "Sec. 5111. Imposition and rate of tax. "Sec. 5112. Definitions. "Sec. 5113. Exemptions. "Sec. 5114. Records. "Sec. 5115. Sign required on premises. "Sec. 5116. Pacltaging distilled spirits for industrial uses. "Sec. 5117. Prohibited purchases by dealers. "SEC. 5111. IMPOSITION AND RATE OF TAX. " (a) WHOLESALE DEALERS I N LIQUORS.—Every wholesale dealer in liquors shall pay a special tax of $255 a year. The Secretary or his delegate may by regulations provide for the issuance of a stamp denoting payment of such special tax as a 'wholesale dealer in wines' or a 'wholesale dealer in wines and beer' if, as the case may be, wines only, or wines and beer only, are sold by a wholesale dealer in liquors. " (b) WHOLESALE DEALERS IN BEER.—Every wholesale dealer in beer shall pay a special tax of $123 a year. "SEC. 5112. DEFINITIONS. " (a) DEALER.—When used in this subpart, subpart E, or subpart G, the term 'dealer' means any person who sells, or offers for sale, any distilled spirits, wines, or beer. " (b) WHOLESALE DEALER IN LIQUORS.—When used in this chapter, the term 'wholesale dealer in liquors' means any dealer, other than a wholesale dealer in beer, who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer. "(c) WHOLESALE DEALER I N BEER.—When used in this chapter, the term 'wholesale dealer in beer' means a dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer. "SEC. 5113. EXEMPTIONS. " (a) SALES BY PROPRIETORS OF DISTILLED SPIRITS PLANTS, BONDED W I N E CELLARS, OR BREWERIES.—No proprietor of a distilled spirits

plant, bonded wine cellar, or brewery, shall be required to pay special tax under section 5111 or section 5121 on account of the sale at his principal business office as designated in writing to the Secretary or his delegate, or at his distilled spirits plant, bonded wine cellar, or brewery, as the case may be, of distilled spirits, wines, or beer, which, at the time of sale, are stored at his distilled spirits plant, bonded

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