Page:United States Statutes at Large Volume 72 Part 1.djvu/1405

 72 S T A T. ]

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

the Secretary or his delegate shall prescribe, be withdrawn from the bonded premises of any distilled spirits plant in approved containers— " (1) free of tax after denaturation of such spirits in the manner prescribed by law for— " (A) exportation; " (B) use in the manufacture of ether, chloroform, or other definite chemical substance where such distilled spirits are changed into some other chemical substance and do not appear in the finished product; or "(C) any other use in the arts and industries (except for uses prohibited by section 5273(b) or (d)) and for fuel, light, and power; or " (2) free of tax by, and for the use of, the United States or any governmental agency thereof, any State or Territory, any political subdivision of a State or Territory, or the District of Columbia, for nonbeverage purposes; or " (3) free of tax for nonbeverage purposes and not for resale or use in the manufacture of any product for sale— " (A) for the use of any educational organization described in section 503(b)(2) which is exempt from income tax under section 501(a), or for the use of any scientific university or college of learning; " (B) for any laboratory for use exclusively in scientific research; " (C) for use at any hospital, blood bank, or sanitarium (including use in making any analysis or test at such hospital, blood bank, or sanitarium), or at any pathological laboratory exclusively engaged in making analyses, or tests, for hospitals or sanitariums; or " (D) for the use of any clinic operated for charity and not for profit (including use in the compounding of bona fide medicines for treatment outside of such clinics of patients thereof); or "(4) without payment of tax for exportation, after making such application and entries, filing such bonds as are required by section 5175, and complying with such other requirements as may by regulations be prescribed; or "(5) without payment of tax for use in wine production, as authorized by section 5373; or "(6) without payment of tax for transfer to manufacturing bonded warehouses, as authorized by section 5522(a); or "(7) without payment of tax for use of certain vessels and aircraft, as authorized by law; or "(8) without payment of tax for transfer to foreign-trade zones, as authorized by law; or "(9) free of tax for use as samples in making tests or laboratory analyses. "(b)

CROSS REFERENCES.— "(1) For provisions relating to denaturation, see sections 5241 and 5242. "(2) For provisions requiring permit for users of distilled spirits withdrawn free of tax and for users of specially denatured distilled spirits, see section 5271. "(3) For provisions relating to withdrawal of distilled spirits without payment of tax for use of certain vessels and aircraft, as authorized by law, see 19 U.S.C. 1309. "(4) For provisions relating to foreign-trade zones, see 19 U.S.C. 81c. "(5) For provisions authorizing regulations for withdrawal of distilled spirits free of tax for use of the United States, see section 7510. "(6) For provisions authorizing removal of distillates to bonded wine cellars for use in the production of distilling material, see section 5373(c).

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26 USC 503, soi.

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