Page:United States Statutes at Large Volume 90 Part 2.djvu/352

 90 STAT. 1820 26 USC 5142.

PUBLIC LAW 94-455—OCT. 4, 1976 (12) AMENDMENT OF SECTION 5142.—Section 5142(c) ( r e l a t i n g

to payment of occupational taxes) is amended to read a s follows: "(c) How PAID.—

Regulations.

" (1) P A Y M E N T BY RETURN.—The special taxes imposed by this part shall be paid on the basis of a r e t u r n under such regulations as the Secretary shall prescribe. " (2) S T A M P DENOTING PAYMENT OF TAX.—After receiving a p r o p -

erly executed r e t u r n and remittance of any special tax imposed by this subpart, the Secretary shall issue to the taxpayer an a p p r o p r i a t e s t a m p as a receipt denoting payment of the tax. T h i s paragraph shall not apply in the case of a return covering liability for a past period." 26 USC 5171.

(13) AMENDMENTS OF SECTION 5171.—Section 5171(b) (relating

to permits for operation of business as distillers, etc.) is amended— (A) in paragraph (1), by striking out "49 Stat. 978;", and (B) by striking out paragraph (3) (relating to continuance of business after June 30, 1959, pending application for permit). 26 USC 5174.

26 USC 5232.

26 USC 5233.

(14) AMENDMENT OF SECTION 5174.—Section 5 1 7 4 (a)(2)(A)

(relating to withdrawal bonds for distilled spirits) is amended by striking out "such s p i r i t s " and inserting in lieu thereof "distilled spirits from bond". (15) AMENDMENT OF SECTION 5232.—Section 5232(a) (relating to transfer of imported distilled spirits) is amended by striking out " and the importer " and inserting in lieu thereof " and the importer, or the person b r i n g i n g such distilled spirits into the United States,". (16) AMENDMENT OF SECTION 5233.—Section 5233(b)(4) (relating to bottling requirements) is amended by striking out "49

Stat. 977;". 26 USC 5234.

26 USC 5314.

26 USC 5815.

(17) AMENDMENT OF SECTION 5234.—The first sentence of section 5 2 3 4 (a)(2) (relating to the mingling of distilled spirits) is amended by striking out "8 year s " and inserting in lieu thereof "20 years". (18) AMENDMENT OF SECTION 5314.—Section 5314(a)(2) (relati n g to application of certain provisions to P u e r to Rico) is amended by striking out "section 5001(a)(4) " and inserting i n lieu thereof "section 5001(a) ( 1 0) ". (19) REPEAL OF SECTION 5315.—Section 5315 ( r e l a t i n g to the

status of certain distilled spirits on July 1, 1959) is repealed. 26 USC 5368.

Regulations.

26 USC 5392. 26 USC 5601.

(20) AMENDMENTS OF SECTION 5368.—

(A) The heading of section 5368 is amended to read as follows: "SEC. 5368. GAUGING AND MARKING." (B) Section 5368(b) (relating to removal of wines) is amended to read as follows: " (b) MARKING.—Wines shall be removed in such containers (includi n g vessels, vehicles, and pipelines) bearing such m a r k s and labels, evidencing compliance with this chapter, as the Secretary may by regulations prescribe." (21) AMENDMENT OF SECTION 5392.—Section 5392(f) (defining own production) is amended by striking out "49 Stat. 990;". (22) AMENDMENTS o r SECTION 5 6 0 I. — S e c t i o n 5601(b) ( r e l a t i n g

to presumptions in the case of criminal penalties) is amended to read as follows:

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