Page:United States Statutes at Large Volume 72 Part 1.djvu/1420

 1878

PUBLIC LAW 86-859-SEPT. 2, 1958

[72 S T A T.

an industrial alcohol plant, industrial alcohol bonded warehouse or industrial alcohol denaturing plant, and which immediately prior to such date are in registered distilleries, registered fruit distilleries, industrial alcohol plants, internal revenue bonded warehouses, industrial alcohol bonded warehouses, and industrial alcohol denaturing plants, or in transit thereto, shall be stored, transferred, withdrawn, and used under the same conditions as like spirits withdrawn from customs custody without payment of tax and transferred to the bonded premises of a distilled spirits plant. "(d) WITHDRAWN FREE or TAX.—Distilled spirits which before July 1, 1959, have been withdrawn free of tax for purposes similar to those authorized under section 5214(a)(1), (a)(2), or (a)(3), as provided by law, by any person holding a permit for such withdrawal, and which immediately prior to such date are lawfully in the possession of, or in transit to, any person holding a permit to procure or use distilled spirits (including specially denatured distilled spirits) free of tax or to deal in or recover specially denatured distilled spirits, shall be treated as if withdrawn from the bonded premises of a distilled spirits plant under the applicable provisions of section 5214(a) (l), (a)(2), or (a)(3). "(e)

W I T H D R A W N FOR U S E IN THE PRODUCTION OF W I N E. — D i s t i l l e d

spirits which before July 1, 1959, have been withdrawn without payment of tax by the proprietor of a bonded wine cellar, as authorized by law, for use in the production of wine, and which before such date had not been used in the production of wine, shall be considered for the purposes of section 5373 the same as if produced in a distilled spirits plant and withdrawn under the provisions of section 5214 (a)(5).

"Subchapter F—Bonded and Taxpaid Wine Premises "Part I. Establishment. "Part II. Operations. "Part III. Cellar treatment and classification of wine. "Part IV. General.

"PART I—ESTABLISHMENT "Sec. 5351. Bonded wine cellar. "Sec. 5352. Taxpaid wine bottling house. "Sec. 5353. Bonded wine warehouse. "Sec. 5354. Bond. "Sec. 5355. General provisions relating to bonds. "Sec. 5356. Application. "Sec. 5357. Premises. "SEC. 5351. BONDED WINE CELLAR.

"Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary or his delegate and file bond and receive permission to operate. Such premises shall be known as 'bonded wine cellars'; except that any such premises engaging in production operations may, in the discretion of the Secretary or his delegate, be designated as a 'bonded winery'. "SEC. 5352. TAXPAID WINE BOTTLING HOUSE. "Any person bottling, packaging, or repackaging taxpaid wines at premises other than the bottling premises of a distilled spirits plant shall, before commencing such operations, make application to the

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