Page:United States Statutes at Large Volume 72 Part 1.djvu/1417

 72 S T A T. ]

PUBLIC LAW 85-859-SEPT. 2, 1958

"PART III—MISCELLANEOUS PROVISIONS "Sec. 5311. Detention of containers. "Sec. 5312, Production and use of distilled spirits for experimental research. "Sec. 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States. "Sec. 5314. Special applicability of certain provisions. "Sec. 5315. Status of certain distilled spirits on July 1, 1959. "SEC. 5311. DETENTION OF CONTAINERS.

" I t shall be lawful for any internal revenue officer to detain any container containing, or supposed to contain, distilled spirits, wines, or beer, when he has reason to believe that the tax imposed by law on such distilled spirits, wines, or beer has not been paid or determined as required by law, or that such container is being removed in violation of law; and every such container may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the officer to whom such detention is to be reported. "SEC. 5312. PRODUCTION AND USE OF DISTILLED SPIRITS FOR EXPERIMENTAL RESEARCH. "(a)

SCIENTIFIC INSTITUTIONS AND COLLEGES OF LEARNING.—Under

such regulations as the Secretary or his delegate may prescribe and on the filing of such bonds and applications as he may require, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, test, and store distilled spirits, without payment of tax, for experimental or research use but not for consumption (other than organoleptic tests) or sale, in such quantities as may be reasonably necessary for such purposes. "(b) EXPERIMENTAL DISTILLED SPIRITS PLANTS.—Under such r e f lations as the Secretary or his delegate may prescribe and on the filing of such bonds and applications as he may require, experimental distilled spirits plants may, at the discretion of the Secretary or his delegate, be established and operated for specific and limited periods of time solely for experimentation in, or development of— "(1) sources of materials from which distilled spirits may be produced; "(2) processes by which distilled spirits may be produced or refined; or "(3) industrial uses of distilled spirits. "(c) AUTHORITY To EXEMPT.—The Secretary or his delegate may by regulations provide for the waiver of any provision of this chapter (other than this section) to the extent he deems necessary to effectuate the purposes of this section, except that he may not waive the payment of any tax on distilled spirits removed from any such university, college, institution, or plant. "SEC. 5313. WITHDRAWAL OF DISTILLED SPIRITS FROM CUSTOMS CUSTODY FREE OF TAX FOR USE OF THE UNITED STATES. "Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary or his delegate. "SEC. 5314. SPECIAL APPLICABILITY OF CERTAIN PROVISIONS. "(a)

PUERTO RICO.—

"(1) APPLICABILITY.—The provisions of this subsection shall not apply to the Commonwealth of Puerto Rico unless the Legislative Assembly of the Commonwealth of Puerto Rico expressly consents thereto in the manner prescribed in the constitution of 98395-59-PT. 1-87

1375

�