Page:United States Statutes at Large Volume 72 Part 1.djvu/1437

 72 S T A T. ]

PUBLIC LAW 86-869-SEPT. 2, 1968

"(c) APPEAL FROM DISAPPROVAL.—In case the disapproval is by an officer designated by the Secretary to approve or disapprove such bonds, the individual, firm, partnership, corporation, or association giving the bond may appeal from such disapproval to the Secretary or an officer designated by him to hear such appeals, and the disapproval of the bond by the Secretary or officer designated to hear such appeals shall be final. "SEC. 5552. INSTALLATION OF METERS, TANKS, AND OTHER APPARATUS. "The Secretary or his delegate is authorized to require at distilled spirits plants, breweries, and at any other premises established pursuant to this chapter as in his judgment may be deemed advisable, the installation of meters, tanks, pipes, or any other apparatus for the purpose of protecting the revenue, and such meters, tanks, and pipes and all necessary labor incident thereto shall be at the expense of the person on whose premises the installation is required. Any such person refusing or neglecting to install such apparatus when so required by the Secretary or his delegate shall not be permitted to conduct business on such premises. "SEC. 5553. SUPERVISION OF PREMISES AND OPERATIONS. "(a)

ASSIGNMENT OF INTERNAL REVENUE OFFICERS.—The Secretary

or his delegate is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary. " (b) FUNCTIONS or INTERNAL REVENUE OFFICER.—When used in this chapter, the term 'internal revenue officer assigned to the premises' means the internal revenue officer assigned by the Secretary or his delegate to duties at premises established and operated under the provisions of this chapter. "SEC. 5554. PILOT OPERATIONS. "For the purpose of facilitating the development and testing of improved methods of governmental supervision (necessary for the protection of the revenue) over distilled spirits plants established under this chapter, the Secretary or his delegate is authorized to waive any regulatory provisions of this chapter for temporary pilot or experimental operations. Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter. "SEC. 5555. RECORDS, STATEMENTS, AND RETURNS. " (a) GENERAL.—Every person liable to any tax imposed by this chapter, or for the collection thereof, or for the affixing of any stamp required to be affixed by this chapter, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may prescribe. "(b) AUTHORITY To WAIVE.—Whenever in this chapter any record is required to be made or kept, or statement or return is required to be made by any person, the Secretary or his delegate may by regulation waive, in whole or in part, such requirement when he deems such requirement to no longer serve a necessary purpose. This subsection shall not be construed as authorizing the waiver of the payment of any tax. "(c) PHOTOGRAPHIC COPIES.—Whenever in this chapter any record is required to be made and preserved by any person, the Secretary or his delegate may by regulations authorize such person to record, copy, or reproduce by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process, which accurately reproduces or forms a durable medium for so reproducing the orig-

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