Page:United States Statutes at Large Volume 84 Part 2.djvu/636

 1966

PUBLIC LAW 91-659-JAN. 8, 1971

[84 STAT.

" (d) SALE OR UNAUTHORIZED U S E PROHIBITED.—No distilled spirits

72 Stat. 1314. use 5001.

withdrawn from customs bonded warehouses or otherwise brought into the United States free of tax for the official or family use of such foreign governments, organizations, or individuals as are authorized to obtain distilled spirits free of tax shall be sold, or shall be disposed of or possessed for any use other than an authorized use. -j^lie provisions of section 5001(a)(5) are hereby extended and made applicable to any person selling, disposing of, or possessing any distilled spirits in violation of the preceding sentence, and to the distilled spirits mvolved in any such violation." (b) The table of sections for such subpart E is amended by striking out— "Sec. 5066. Cross reference."

and inserting in lieu thereof "Sec. 5066. Distilled spirits for use of foreign embassies, legations, etc. "Sec. 5067. Cross reference."

Effective date.

SEC. 4. (a) Section 5173(b) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new paragraph: "(4) INVOLUNTARY LIEN.—In the case of a judgment, or other lien imposed on the property subject to lien under section 5004 (b)(1) without the consent of the distiller, the distiller may file bond, approved by the Secretary or his delegate, in the amount of such judgment or other lien to indemnify the United States for any loss resulting from such encumbrance." (b) Section 5173(b)(1) of such Code is amended by inserting "or to any judgment or other lien covered by a bond given under paragraph (4) " after "bond given under subparagraph (C) " in the first parenthetical matter. (c) Section 5173(b)(2) of such Code is amended by inserting "or (4) " after "paragraph (1)(C) ". SEC. 5. Section 5178(a)(4)(A) of the Internal Revenue Code of 1954 is amended to read as follows: " (A) The proprietor of a distilled spirits plant authorized to store distilled spirits in casks, packages, cases, or similar portable approved containers on bonded premises— " (i) may establish a separate portion of such premises for the bottling in bond of distilled spirits under section 5233 prior to payment or determination of tax, or "(ii) may elect to use facilities on his bottling premises established under subparagraph (B) or (C) for bottling in accordance with the conditions and requirements of section 5233 and under the supervision provided for in section 5202 (g), but after determination of tax. Distilled spirits bottled after determination of the internal revenue tax under clause (ii) shall be stamped and labeled in the same manner as distilled spirits bottled before determination of tax under clause (i). " ggc. 6. This Act shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act.

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