Page:United States Statutes at Large Volume 72 Part 1.djvu/1421

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STAT.]

PUBLIC LAW 86-859-8EPT. 2, 1958

Secretary or his delegate and receive permission to operate. Such premises shall be known as 'taxpaid wine bottling houses'. "SEC. 5353. BONDED WINE WAREHOUSE. "Any responsible warehouse companv or other responsible person may, upon filing application with the Secretary or his delegate and consent of the proprietor and the surety on the bond of any bonded wine cellar, under regulations prescrioed by the Secretary or his delegate, establish on such premises facilities for the storage of wines and allied products for credit purposes, to be known as a 'bonded wine warehouse'. The proprietor of the bonded wine cellar shall remain responsible in all respects for operations in the warehouse and the tax on the wine or wine spirits stored therein. "SEC. 5354. BOND. "The bond for a bonded wine cellar shall be in such form, on such conditions, and with such adequate surety, as regulations issued by the Secretary or his delegate shall prescribe, and shall be in a penal sum not less than the tax on any wine or wine spirits possessed or in transit at any one time, but not less than $1,000 nor more than $50,000; except that where the tax on such wine and on such wine spirits exceeds $250,000, the penal sum of the bond shall be not more than $100,000. Where additional liability arises as a result of deferral of payment of tax payable on any return, the Secretary or his delegate may require the proprietor to file a supplemental bond in such amount as may be necessary to protect the revenue. The liability of any person on any such bond shall apply whether the transaction or operation on which the liability of the proprietor is based occurred on or off the proprietor's premises. "SEC. 5355. GENERAL PROVISIONS RELATING TO BONDS. "The provisions of section 5551 (relating to bonds) shall be applicable to the bonds required under section 5354. "SEC. 5356. APPLICATION. "The application required by this part shall disclose, as regulations issued by the Secretary or his delegate shall provide, such information as may be necessary to enable the Secretary or his delegate to determine the location and extent of the premises, the type of operations to be conducted on such premises, and whether the operations will be in conformity with law and regulations. "SEC. 5357. PREMISES. "Bonded wine cellar premises, including noncontiguous portions thereof, shall be so located, constructed, and equipped, as to afford adequate protection to the revenue, as regulations prescribed by the Secretary or his delegate may provide.

"PART II—OPERATIONS "Sec. 5361. "Sec. 5362. "Sec. 5363. "Sec. 5364. "Sec. 5365. "Sec. 5366. "Sec. 5367. "Sec. 5368. "Sec. 5369. "Sec. 5370. "Sec. 5371. "Sec. 5372. "Sec. 5373.

Bonded wino cellar operations. Removals of wine from bonded wine cellars T a x p a i d wine bottling house operations. Standard wine premises. Segregation of operations. Supervision. Records. Gauging, marking, and stamping. Inventories. Losses. Insurance coverage, etc. Sampling. Wine spirits.

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