Page:United States Statutes at Large Volume 72 Part 1.djvu/1395

 72 S T A T. ]

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

"(b) EXCEPTION.—In case of distilled spirits withdrawn for exportation without payment of tax on application of the proprietor of bonded premises, the bond of such proprietor covering such bonded premises shall cover such exportation and subsection (a) shall not be applicable. "(c) CANCELLATION OR CREDIT OF EXPORT BONDS.—The bonds given under subsection (a) shall be cancelled or credited and the bonds liable under subsection (b) credited on the submission of such evidence, records, and certification indicating exportation as the Secretary or his delegate may by regulations prescribe. "SEC. 5176. NEW OR RENEWED BONDS.

" (a) GENERAL.—New bonds shall be required under sections 5173, 5174, and 5175 in case of insolvency or removal of any surety, and may, at the discretion of the Secretary or his delegate, be required in any other contingency affecting the validity or impairing the efficiency of such bond. "(b) BONDED WAREHOUSEMAN'S BONDS.—In rase the proprietor of a distilled spirits plant fails or refuses— "(1) to give a warehouseman's bond required under section 5173 (c), or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon; or "(2) to withdraw any spirits from storage on bonded premises before the expiration of the time limited in the bond and, except as otherwise provided by law, pay the tax thereon; the Secretary or his delegate shall proceed to collect the tax. "SEC. 5177. OTHER PROVISIONS RELATING TO BONDS. " (a) GENERAL PROVISIONS RELATING TO BONDS.—The provisions of

section 5551 shall be applicable to the bonds required by or given under sections 5173, 5174, and 5175. "(b)

CROSS REFERENCES.— "(I) For deposit of United States bonds or notes in lieu of sureties, see 6 U.S.C. 15. "(2) For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudulent bond, or for carrying on the business of a distiller without giving bond, see sections 5601 (a)(4), 5601 (a)(5), 5601 (b)(2), and 5615 (3). "SEC. 5178. PREMISES OF DISTILLED SPIRITS PLANTS. " (a) LOCATION, CONSTRUCTION, AND ARRANGEMENT.— "(1) GENERAL.—

" (A) The premises of a distilled spirits plant shall be as described in the application required by section 5171(a). The Secretary or his delegate shall prescribe such regulations relating to the location, construction, arrangement, and protection of distilled spirits plants as he deems necessary to facilitate inspection and afford adequate security to the revenue. " (B) No distilled spirits plant for the production of distilled spirits shall be located in any dwelling house, in any shed, yard, or inclosure connected with any dwelling house, or on board any vessel or boat, or on premises where beer or wine is made or produced, or liquors of any description are retailed, or on premises where any other business is carried on (except when authorized under subsection (b)). " (C) Notwithstanding any other provision of this chapter relating to distilled spirits plants the Secretary or his delegate may approve the location, construction, arran|^ement, and method of operation of any establishment which was qualified to operate on the date preceding the effective date of this section if he deems that such location, construe-

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