Page:United States Statutes at Large Volume 72 Part 1.djvu/1406

 1864

PUBLIC LAW 8 5 - 8 5 9 - 8 E P l \ 2, 1958 "SEC. 5215. RETURN OF TAX DETERMINED BONDED PREMISES.

DISTILLED

[72 S T A T. SPIRITS TO

" (a) GENERAL.—On such application and under such regulations as the Secretary or his delegate may prescribe, distilled spirits withdrawn from bonded premises in bulk containers on or after July 1, 1959, on payment or determination of tax may be returned to the bonded premises of a distilled spirits plant, if such spirits have been found to be unsuitable for the purpose for which intended to be used before any processing thereof and before removal from the original container in which such distilled spirits were withdrawn from bonded premises. Such returned distilled spirits shall immediately be redistilled or denatured, or may, in lieu of redistillation or denaturation, be mingled on bonded premises as authorized in section 5234(a) (1)(A), (a)(1)(p), o r (a)(1)(E). All provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return. "(b) DISTILLED SPIRITS WITHDRAWN BY PIPELINE.—In the case of distilled spirits removed by pipeline, 'original container in which such distilled spirits were withdrawn from bonded premises' as used in this section shall mean the bulk tank into which the distilled spirits were originally deposited from pipeline, and the permitted return of the spirits to bonded premises may be made by pipeline or by other approved containers. "(c)

CROSS REFERENCE.—

"For provisions relating to the remission, abatement, credit, or refund of tax on distilled spirits returned to bonded premises under provisions of this section, see section 5008(d). "SEC. 5216. REGULATION OF OPERATIONS. "For general provisions relating to operations on bonded premises see part I of this subchapter. " Subpart B—Production "Sec. 5221. Commencement, suspension, and resumption of operations. "Sec. 5222. Production, receipt, removal, and use of distilling materials. "Sec. 5223. Redistillation of spirits. "SEC. 5221. COMMENCEMENT, SUSPENSION, AND RESUMPTION OF OPERATIONS. " (a) COMMENCEMENT, SUSPENSION, AND RESUMPTION.—The pro-

prietor of a distilled spirits plant authorized to produce distilled spirits shall not commence production operations until an internal revenue officer has been assigned to the premises. Any proprietor of a distilled spirits plant desiring to suspend production of distilled spirits shall give notice in writing to the Secretary or his delegate, stating when he will suspend such operations. Pursuant to such notice, an internal revenue officer shall take such action as the Secretary or his delegate shall prescribe to prevent the production of distilled spirits. No proprietor, after having given such notice, shall, after the time stated therein, produce distilled spirits on such premises until he again gives notice in writing to the Secretary or his delegate stating the time when he will resume operations. At the time stated in the notice for resuming such operations an internal revenue officer shall take such action ks is necessary to permit operations to be resumed. The notices submitted under this section shall be in such form and submitted in such manner as the Secretary or his delegate may by regulations require. Nothing in this section shall apply to suspensions caused by unavoidable accidents; and the Secretary or his delegate shall prescribe regulations to govern such cases of involuntary suspension.

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