Page:United States Statutes at Large Volume 72 Part 1.djvu/1415

 72 S T A T. ]

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

"SEC. 5275. RECORDS AND REPORTS.

"Every person procuring or using distilled spirits withdrawn under section 5214(a)(2) or (3), or procuring, dealing in, or using specially denatured distilled spirits, or recovering specially denatured or completely denatured distilled spirits, shall keep such records and file such reports of the receipt and use of distilled spirits withdrawn free of tax, of the receipt, disposition, use, and recovery of denatured distilled spirits, the manufacture and disposition of articles, and such other information as the Secretary or his delegate may by regulations require. The Secretary or his delegate may require any person reprocessing, bottling, or repackaging articles, or dealing in completely denatured distilled spirits or articles, to keep such records, submit such reports, and comply with such other requirements as he may by regulations prescribe. Records required to be kept under this section and a copy of all reports required to be filed shall be preserved as regulations shall prescribe and shall be kept available for inspection by any internal revenue officer during business hours. Such officer may also inspect and take samples of distilled spirits, denatured distilled spirits, or articles (including any substances for use in the manufacture thereof), to which such records or reports relate.

"Subchapter E—General Provisions Relating to Distilled Spirits "Part

I. Return of materials used in the manufacture or recovery of distilled spirits, "Part II. Regulation of traffic in containers of distilled spirits. "Part III. Miscellaneous provisions.

"PART I—RETURN OF MATERIALS U S E D I N THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS "Sec. 5291. General. "SEC. 5291. GENERAL.

" (a) REQUIREMENT.—Every person disposing of any substance of the character used in the manufacture of distilled spirits, or disposing of denatured distilled spirits or articles from which distilled spirits may be recovered, shall, when required by the Secretary or his delegate, render a correct return, in such form and manner as the Secretary or his delegate may by regulations prescribe, showing the name and address of the person to whom each disposition was made, with such details, as to the quantity so disposed of or other information which the Secretary or his delegate may require as to each such disposition, as will enable the Secretary or his delegate to determine whether all taxes due with respect to any distilled spirits manufactured or recovered from any such substance, denatured distilled spirits, or articles, have been paid. Every person required to render a return under this section shall keep such records as will enable such person to render a correct return. Such records shall be preserved for such period as the Secretary or his delegate shall by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours. "(b)

CROSS REFERENCES.—

"(1) For the definition of distilled spirits, see section 5002(a) (6). "(2) For the definition of articles, see section 5002(a) (11). "(3) For penalty for violation of subsection (a), see section 5605.

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