Page:United States Statutes at Large Volume 93.djvu/314

 93 STAT. 282 26 USC 5061.

26 USC 5064.

PUBLIC LAW 96-39—JULY 26, 1979 (A) The first sentence of subsection (a) of section 5061 (relating to method of collecting tax) and the first sentence of subsection (b) of section 5061 are each amended by striking out "rectified distilled spirits and wines,". (B) Subsection (b) of section 5061 is amended by striking out paragraph (3) and by redesignating paragraphs (4), (5), (6), and (7) as paragraphs (3), (4), (5), and (6), respectively. (10) SECTION 5064.—Section 5064 (relating to losses resulting from disaster, vandalism, or malicious mischief) is amended— (A) by striking out "rectified products," each place it appears, and (B) by striking out "RECTIFIED PRODUCTS," in the heading

26 USC 5066.

26 USC 5116. 26 USC 5172. Repeal.

26 USC 5174. 26 USC 5175.

of subsection (c). (11) SECTION 5066.— (A) The first sentence of paragraph (1) of section 5066(a) (relating to distilled spirits for use of foreign embassies, legations, etc.) is amended by striking out "distilled spirits bottled in bond for export under the provisions of section 5233, or bottled distilled spirits returned to bonded premises under section 5215(b)," and inserting in lieu thereof "bottled distilled spirits". (B) Subsection (b) of section 5066 is amended by striking out "or domestic distilled spirits transferred to customs bonded warehouses under section 5521(d)(2)". (12) SECTION 5116.—Paragraph (1) of section 5116(b) (relating to cross references) is amended by striking out "section 5205(a)(2)" and inserting in lieu thereof "section 5205(a)(1)". (13) SECTION 5172.—Section 5172 (relating to application for registration) is amended by striking out "section 5171(a)" and inserting in lieu thereof "section 5171(c)". (14) SECTION 5174.—Section 5174 (relating to withdrawal bonds) is hereby repealed. (15) SECTION 5175.— (A) Subsection (a) of section 5175 (relating to export bonds) is amended by striking out "for storage therein pending exportation". (B) Subsection (b) of section 5175 (relating to export bonds) is amended to read as follows: "Ob) EXCEPTION WHERE PROPRIETOR WITHDRAWS SPIRITS FOR EXPOR-

26 USC 5173. 26 USC 5176.

26 USC 5177.

TATION.—In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply." (16) SECTION 5176.—

(A) Subsection (a) of section 5176 (relating to new or renewed bonds) is amended by striking out", 5174,". (B) Subsection (b) of section 5176 is amended to read as follows: "(b) BONDS.—If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section 5173(a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to 'collect the tax." (17) SECTION 5177.—Subsection (a) of section 5177 (relating to other provisions relating to bonds) is amended by striking out ", 5174,".

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