Page:United States Statutes at Large Volume 72 Part 1.djvu/1401

 72 S T A T. ]

PUBLIC LAW 85-859-SEPT. 2, 1958

of such spirits in bond under the provisions of this paragraph and section 5233. "(2) CONTAINERS or OTHER DISTILLED SPIRITS.—No person shall transport, possess, buy, sell, or transfer any distilled spirits, unless the immediate container thereof is stamped by a stamp evidencing the determination of the tax or indicating compliance with the provisions of this chapter. The provisions of this paragraph shall not apply to— " (A) distilled spirits, lawfully withdrawn from bond, placed in containers for immediate consumption on the premises or for preparation for such consumption; " (B) distilled spirits in bond or in customs custody; " (C) distilled spirits, lawfully withdrawn from bond, in immediate containers stamped under other provisions of internal revenue or customs law or regulations issued pursuant thereto; " (D) distilled spirits, lawfully withdrawn from bond, in actual process of rectification, blending, or bottling, or in actual use in processes of manufacture; " (E) distilled spirits on which no internal revenue tax is required to be paid; " (F) distilled spirits lawfully withdrawn from bond and not intended for sale or for use in the manufacture or production of any article intended for sale; or " (G) any regularly established common carrier receiving, transporting, delivering, or holding for transportation or delivery distilled spirits in the ordinary course of its business as a common carrier. "(3) STXVMP REGULATIONS.—The Secretary or his delegate shall prescribe regulations with respect to the supplying or procuring of stamps required under this subsection or section 5235, the time and manner of applying for, issuing, affixing, and destroying such stamps, the form of such stamps and the information to be shown thereon, applications for the stamps, proof that applicants are entitled to such stamps, and the method of accounting for such stamps, and such other regulations as he may deem necessary for the enforcement of this subsection. I n the case of a container of a capacity of 5 wine gallons or less, the stamp shall be affixed in such a manner as to be broken when the container is opened, unless the container is one that cannot again be used after opening. " (b) STAMPS FOR CONTAINERS OF DISTILLED SPIRITS WITHDRAWN FROM BONDED PREMISES ON DETERMINATION OF TAX.—Containers of

all distilled spirits withdrawn from bonded premises on determination of tax under section 5006(a) shall be stamped by a stamp under such regulations as the Secretary or his delegate shall prescribe. This subsection shall not be construed to require stamps on cases of bottled distilled spirits filled and stamped on bonded premises. " (c) STAMPS FOR CONTAINERS OF DISTILLED SPIRITS WITHDRAWN FOR EXPORTATION.— "(1) EXPORTATION WITHOUT PAYMENT OF TAX.—Every con-

tainer of distilled spirits withdrawn for exportation under section 5214 (a)(4) shall be stamped by a stamp under such regulations as the Secretary or his delegate shall prescribe. This paragraph shall not be construed to require stamps on cases of bottled distilled spirits filled and stamped on bonded premises. " (2) EXPORTATION WITH BENEFIT OF DRAWBACK.—The Secretary

or his delegate may require any container of distilled spirits bottled or packaged especially for export with benefit of draw98395-59-PT. 1-86

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