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PUBLIC LAW 90-630-OCT. 22, 1968

[82 STAT.

apply to this Act unless it refers specifically to this Act or refers generally to sales of defense articles and defense services under any Act. SEC. 46. SAVING PROVISIONS.—Except as may be expressly provided

to the contrary in this Act, all determinations, authorizations, regulations, orders, contracts, agreements, and other actions issued, undertaken, or entered into under authority of any provision of law repealed by section 45(a).shall continue in full force and effect until modified by appropriate authority. Approved October 22, 1968.

Public Law 90-630 October 22, 1968 [H.R. 11394]

AN ACT To amend certain provisions of the Internal Revenue Code of 1954 relating to distilled spirits, and for other purposes. Be it enacted by the Senate and House of Representatives

of the

Taxes. Distilled spirits. United States of America in Congress assembled, That paragraph (1) of section 5008(c) of the Internal Revenue Code of 1954 (relating to 72 Stat. 1324. 26 USC 5008. loss or destruction of distilled spirits) is amended—

46 Stat. 694; 49 Stat. 1960.

72 Stat. 1366.

(1) by striking out "before the completion of the bottling and casing or other packaging of such spirits for removal from the bottling premises" and inserting in lieu thereof "before removal from the premises", and (2) by inserting after "such loss occurred" in subparagraph (B) the following: " (i) before the completion of the bottling and casing or other packaging of such spirits for removal from the bottling premises and ( i i) '. SEC. 2. (a) The second sentence of section 5062(b) of the Internal Revenue Code of 1954 (relating to drawback in the case of exportation of distilled spirits) is amended to read as follows: " I n the case of distilled spirits, the preceding sentence shall not apply unless the claim for drawback is filed by the bottler or packager of the spirits and unless such spirits have been stamped or restamped, and marked, especially for export, under regulations prescribed by the Secretary or his delegate." (b) The second paragraph of section 313(d) of the TarilT Act of 1930, as amended (19 U.S.C. 1313(d)) (relating to drawback) is amended— (1) by inserting "or determined" after "been paid" each place it appears, (2) by striking out the colon and the proviso, and (3) by adding at the end thereof the following new sentence: "In the case of distilled spirits, the preceding sentence shall not apply unless the claim for drawback is filed by the bottler or packager of the spirits and unless such spirits have been stamped or restamped, ana marked, especially for export, under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." SEC. 3. (a) Section 5232 of the Internal Revenue Code of 1954 (relating to imported distilled spirits) is amended to read as follows: "SEC. 5232. IMPORTED DISTILLED SPIRITS. "(a)

TRANSFER TO DISTILLED SPIRITS PLANT W I T H O U T PAYMENT OF

TAX.—Imported distilled spirits in bulk containers may, under such regulations as the Secretary or his delegate shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant with-

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