Page:United States Statutes at Large Volume 72 Part 1.djvu/1432

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PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

"SEC. 5415. RECORDS AND RETURNS.

" (a) RECORDS.—Every brewer shall keep records, in such form and containing such information as the Secretary or his delegate shall prescribe by regulations as necessary for protection of the revenue. These records shall be preserved by the person required to keep such records for such period as the Secretary or his delegate shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer. " (b) RETURNS.—Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary or his delegate shall by regulation prescribe. "SEC. 5416. DEFINITIONS OF BOTTLE AND BOTTLING.

"For purposes of this subchapter, the word 'bottle' means a bottle, can, or similar container, and the word 'bottling' means the filling of bottles, cans, and similar containers.

"Subchapter H—Miscellaneous Plants and Warehouses "Part I. Vinegar plants. "Part II. Volatile fruit-flavor concentrate plants. "Part III. Manufacturing bonded warehouses.

"PART I—VINEGAR PLANTS "Sec. 5501. Establishment. "Sec. 5502. Qualification. "Sec. 5503. Construction and equipment. "Sec. 5504. Operation. "Sec. 5505. Applicability of provisions of this chapter. "SEC. 5501. ESTABLISHMENT.

"Plants for the production of vinegar by the vaporizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manufacture of vinegar on the premises, may be established under this part. "SEC. 5502. QUALIFICATION.

" (a) REQUIREMENTS.—Every person, before commencing the business of manufacturing vinegar by the vaporizing process, and at such other times as the Secretary or his delegate may by regulations prescribe, shall make application to the Secretary or his delegate for the registration of his plant and receive permission to operate. No application required under this section shall be approved until the applicant has complied with all requirements of law, and regulations prescribed by the Secretary or his delegate, in relation to such business. With respect to any change in such business after approval of an application, the Secretary or his delegate may by regulations authorize the filing of written notice of such change or require the filing of an application to make such change. " (b) FORM or APPLICATION.—The application required by subsec-

tion (a) shall be in such form and contain such information as the Secretary or his delegate shall by regulations prescribe to enable him to determine the identity of the applicant, 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.

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