Page:United States Statutes at Large Volume 72 Part 1.djvu/1439

 72 S T A T. ]

PUBLIC LAW 85-859-8EPT. 2, 1968

"SEC. 5561. EXEMPTIONS TO MEET THE REQUIREMENTS OF THE NATIONAL DEFENSE. "The Secretary or his delegate may temporarily exempt proprietors of distilled spirits plants from any provision of the internal revenue laws relating to distilled spirits, except those requiring payment of the tax thereon, whenever in his judgment it may seem expedient to do so to meet the requirements of the national defense. Whenever the Secretary or his delegate shall exercise the authority conferred by this section he may pfescribe such regulations as may be necessary to accomplish the purpose which caused him to grant the exemption. "SEC. 5562. EXEMPTIONS FROM CERTAIN REQUIREMENTS IN CASES OF DISASTER. "'Whenever the Secretary or his delegate finds that it is necessary or desirable, by reason of disaster, to waive provisions of internal revenue law with regard to distilled spirits, he may temporarily exempt proprietors of distilled spirits plants from any provision of the internal revenue laws relating to distilled spirits, except those requiring payment of the tax thereon, to the extent he may deem necessary or desirable.

"Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors "Part "Part "Part "Part "Part

I. Penalty, seizure, and forfeiture provisions applicable to distilling, rectifying, and distilled and rectified products. II. Penalty and forfeiture provisions applicable to wine and wine production. III. Penalty, seizure, and forfeiture provisions applicable to beer and brewing. IV. Penalty, seizure, and forfeiture provisions common to liquors. V. Penalties applicable to occupational taxes.

' P A R T I — P E N A L T Y, S E I Z U R E, A N D FOR F E I T U R E PROVISIONS A P P L I C A B L E TO D I S T I L L I N G, R E C T I F Y I N G, AND DISTILLED AND R E C T I F I E D PRODUCTS "Sec. "Sec. "Sec. "Sec. "Sec. "See. "Sec. "Sec. "Sec. "Sec. "Sec. "Sec. "Sec. "Sec. "Sec.

5601. Criminal penalties. 5602. Penalty for tax fraud by distiller. 5603. Penalty relating to records, returns, and reports. 5604. Penalties relating to stamps, marks, brands, and containers. 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered. 5606. Penalty relating to containers of distilled spirits. 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles. 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding. 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials. 5610. Disposal of forfeited equipment and material for distilling. 5611. Release of distillery before judgment. 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises. 5613. Forfeiture of distilled spirits not stamped, marked, or branded as required by law. 5614. Burden of proof in cases of seizure of spirits. 5615. Property subject to forfeiture.

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