Page:United States Statutes at Large Volume 93.djvu/313

 PUBLIC LAW 96-39—JULY 26, 1979

93 STAT. 281

from customs custody under section 5232 shall be paid in accordance 26 USC 5232, with section 5061." ^^^^• (6) SECTION 5008.— 26 USC 5008. (A) Paragraph (1) of section 5008(a) (relating to distilled spirits lost or destroyed in bond) is amended— (i) by striking out "and" at the end of subparagraph (A), (ii) by striking out "subsection (b)(1)." at the end of ' ^subparagraph (B) and inserting in lieu thereof "subsection (b); and", and (iii) by adding at the end thereof the following new c; subparagraph: "(C) UNEXPLAINED SHORTAGE.—In the case of an unexplained shortage of bottled distilled spirits," ' (B) Paragraph (5) of section 5008(a) is amended to read as follows: "(5) APPLICABILITY.—The provisions of this subsection shall extend to and apply in respect of distilled spirits lost after the tax was determined and before completion of the physical removal of the distilled spirits from the bonded premises." (C) Section 5008 is amended by striking out subsections (b), (c), (d), and (e) and by inserting in lieu thereof the following: "(b) VOLUNTARY DESTRUCTION.—The proprietor of the distilled spirits plant or other persons liable for the tax imposed by this chapter or by section 7652 with respect to any distilled spirits in bond may voluntarily destroy such spirits, but only if such destruction is under such supervision and under such regulations as the Secretary may prescribe. ' '='"(c) DISTILLED SPIRITS RETURNED TO BONDED PREMISES.—

"(1) IN GENERAL.—Whenever any distilled spirits withdrawn from bonded premises on payment or determination of tax are returned to the bonded premises of a distilled spirits plant under section 5215(a), the Secretary shall abate or (without interest) credit or refund the tax imposed under section 5001(a)(1) (or the tax equal to such tax imposed under section 7652) on the spirits so returned. "(2) CLAIM MUST BE FILED WITHIN 6 MONTHS OF RETURN OF

SPIRITS.—No allowance under paragraph (1) may be made unless claim therefor is filed within 6 months of the date of the return of the spirits. Such claim may be filed only by the proprietor of the distilled spirits plant to which the spirits were returned, and shall be filed in such form as the Secretary may by regulations prescribe." ^ (D) Section 5008 is amended by redesignating subsections (f), (g), and (h) as subsections (d), (e), and (f), respectively. (E) Subsection (e) of section 5008 (as redesignated by subparagraph (D)) is amended— (i) by striking out "subsections (b)(2), (c), and (d)," and inserting in lieu thereof "subsection (c),", and (ii) by striking out "under such subsections" and inserting in lieu thereof "under such subsection". (7) SECTION 5009.—Section 5009 (relating to drawback) is?|??f^ ^„^„ hereby repealed. 26 USC 5009. (8) SECTION 5043.—Subparagraph (A) of section 5043(a)(1) (re- 26 USC 5043. lating to collection of taxes on wines) is amended by striking out "between bonded wine cellars". (9) SECTION 5 0 6 I. —

26 USC 506L

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