Page:United States Statutes at Large Volume 72 Part 1.djvu/1408

 1366

PUBLIC LAW 85-859-SEPT. 2, 1968

[T2 S T A T.

of tax or without payment of tax may, under such regulations as the Secretary or his delegate may prescrioe, be returned for redistillation to the bonded premises of a distilled spirits plant authorized to produce distilled spirits. "(c) DENATURED DISTILLED SPIRITS.—Distilled spirits recovered by the redistillation of denatured distilled spirits may not be withdrawn from bonded premises except for industrial use or after denaturation thereof in the manner prescribed by law. " (d) PRODUCTS or REDISTILLATION.—All distilled spirits redistilled on bonded premises subsequent to production gauge shall be treated the same as if such spirits had been originally produced by the redistiller and all provisions of this chapter applicable to the original production of distilled spirits shall be applicable thereto. Any prior obligation as to taxes, liens, and bonds with respect to such distilled spirits shall be extinguished on redistillation. Nothing in this subsection shall be construed as affecting any provision of law relating to the labeling of distilled spirits or as limiting the authority of the Secretary or his delegate to regulate the marking, branding, or identification of distilled spirits redistilled under this section. The processing of distilled spirits, subsequent to production gauge, in the manufacture of vodka in the production facilities of a distilled spirits plant shall be treated for the purposes of this subsection, subsection (a), and sections 5025(d) and 5215 as redistillation of the spirits. " Subpart C—Storage "See. "Sec. "Sec. "Sec. "Sec "Sec.

.5231. Entry for deposit in storage. .5232. Imported distilled spirits. 5233. Bottling of distilled spirits in bond. .5234. Mingling and blending of distilled spirits. 5235. Bottling of alcohol for industrial purposes. 5236. Discontinuance of storage facilities and transfer of distilled spirits. "SEC. 5231. ENTRY FOR DEPOSIT IN STORAGE. " (a) GENERAL.—All distilled spirits entered for deposit in storage under section 5211 shall, under such regulations as the Secretary or his delegate shall prescribe, be deposited in storage facilities on the bonded premises designated in the entry for deposit. " (b) CROSS REFERENCE.—

"For provisions requiring that all distilled spirits entered for deposit be withdrawn within 20 years from date of original entry for deposit, see section 5006(a)(2). "SEC. 5232. IMPORTED DISTILLED SPIRITS. "Imported distilled spirits of 185 degrees or more of proof (or spirits of any proof imported for any purpose incident to the requirements of the national defense) may, under such regulations as the Secretary or his delegate shall prescribe, be withdrawn from customs custody, and transferred to the bonded premises of a distilled spirits plant, for nonbeverage use, without payment of the internal revenue tax imposed on imported distilled spirits by section 5001. Such spirits may be redistilled or denatured and may, without redistillation or denaturation, be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits. "SEC. 5233. BOTTLING OF DISTILLED SPIRITS IN BOND. " (a) GENERAL.—Distilled spirits stored on bonded premises which have been duly entered for bottling in bond before determination of tax or for bottling in bond for export, shall be dumped, gauged, bottled, packed, and cased in the manner which the Secretary or his delegate shall by regulations prescribe. Such bottling, packing, and casing shall be conducted in the separate facilities provided therefor under section 5178(a)(4)(A).

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