Page:United States Statutes at Large Volume 79.djvu/201

 79 STAT. ]

PUBLIC LAW 89-44-JUNE 21, 1965

(b) EXEMPTION FROM REcnncATioisr TAX.—Section 5025 (relating to exemptions from rectification tax) is amended by redesignating subsections (k) and (1) as subsections (1) and (m), respectively, and by inserting after subsection (j) the following new subsection:

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" (k) OTHER MINGLING OR TREATMENT OF DISTILLED SPIRITS,—The

tax imposed by section 5021 shall not apply to the mingling of distilled spirits of the same class and type, or to the treatment of distilled spirits in such a manner as not to change the class and type of the distilled spirits, on bottling premises of a distilled spirits plant under such regulations as the Secretary or his delegate may prescribe." (c) VOLUNTARY DESTRUCTION OF SPIRITS.—The second sentence of section 5215(a) (relating to the return of tax-determined distilled spirits to bonded premises) is amended to read as follows: "Such returned distilled spirits shall immediately be destroyed, redistilled, or denatured, or may, in lieu of destruction, redistillation, or denaturation, be mingled on bonded premises as authorized in section 5234 (a)(1)(A), (a)(1)(D), or (a)(1)(E). " . (d) REDISTILLATION OF SPIRITS, ARTICLES, AND RESIDUES.—Section

5223 (relating to the redistillation of spirits) is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection: " (c) REDISTILLATION OF ARTICLES AND RESIDUES.—Articles, contain-

ing denatured distilled spirits, which were manufactured under the provisions of subchapter D, and the spirits residues of manufacturing processes related thereto, may be received, and the distilled spirits therein recovered by redistillation, on the bonded premises of a distilled spirits plant authorized to produce distilled spirits, under such regulations as the Secretary or his delegate may prescribe." (e) RELANDING OF EXPORTED DISTILLED SPIRITS.—Section 5608(b) (relating to the unlawful relanding of distilled spirits) is amended by striking out "intentionally" and inserting in lieu thereof ", with intent to defraud the United States,". (f) CONFORMING AND CLERICAL AMENDMENTS.—

(1) Section 5004(c) is amended by striking out "section 5223 (d) " and inserting in lieu thereof "section 5223(e)". (2) Section 5025(e)(3) is amended by striking out "or in rectification under subsection (f); or" and inserting in lieu thereof "or for blending under subsection (f), or for other mingling or treatment under subsection (k); or". (3) Section 5025(f)(1) is amended by inserting ", differing as to type," after "whiskies". (4) Section 5025(f)(2) is amended by inserting ", differing as to type," after "brandies". (5) Section 5025(f)(4) is amended by inserting ", differing as to type," after "rums". (6) Section 5062(c)(1) is amended by striking out "within six months of their release therefrom". (7) Section 5083 is amended by striking out paragraph (14) and inserting in lieu thereof the following: "(14) Other mingling or treatment of distilled spirits, see section 5025(k). "(15) Authorized addition of tracer elements, see section 50250)."

(8) The heading of section 5223 is amended by striking out "SPIRITS" and inserting in lieu thereof "SPIRITS, ARTICLES, A N D RESIDUES". (9) The table of sections for subpart B of part II of subchapter G of chapter 51 is amended by striking out "spirits" in the item

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