Page:United States Statutes at Large Volume 93.djvu/317

 PUBLIC LAW 96-39—JULY 26, 1979

93 STAT. 285

(B) The third sentence of section 5211 is amended by 26 USC 5211. Inserting "and" at the end of paragraph (3), by striking out"; or" at the end of paragraph (4) and inserting in lieu thereof a period, and by striking out paragraph (5). (27) SECTION 5213.—The text of section 5213 (relating to with- 26 USC 5213. drawal of distilled spirits from bonded premises on determination of tax) is amended to read as follows: "Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe." (28) SECTION 5214.— 26 USC 5214. (A) Paragraph (6) of section 5214(a) is amended to read as follows: "(6) without pa5n]ient of tax for transfer to manufacturing bonded warehouses for manufacturing in such warehouses for export, as authorized by law; or". (B) Paragraph (9) of section 5214(a) (relating to withdrawal of distilled spirits from bonded premises free of tax or without payment of tax) is amended by striking out "in the case of distilled spirits bottled in bond for export under section 5233 or distilled spirits returned to bonded premises under section 5215(b),". (C) Paragraph (10) of section 5214(a) is amended by striking out "distillery operations" and inserting in lieu thereof "distilled spirits operations". (D) Subsection (a) of section 5214 is amended by striking out the period at the end of paragraph (10) and inserting in lieu thereof "; or", and by adding at the end thereof the following new paragraph: s "(11) free of tax when contained in an article (within the meaning of section 5002(a)(14))." (E) Subsection (b) of section 5214 is amended by redesignating paragraphs (4), (5), (6), and (7) as paragraphs (5), (6), (7), and (8), respectively, and by inserting after paragraph (3) the following new paragraph: "(4) For provisions relating: to withdrawal of distilled spirits without payment of tax for manufacture in manufacturing bonded warehouse, see 19 U.S.C. 1311." (29) SECTION 5215.—Section 5215 (relating to return of tax 26 USC 5215.

determined distilled spirits to bonded premises) is amended to read as follows: "SEC. 5215. RETURN OF TAX DETERMINED DISTILLED SPIRITS TO BONDED PREMISES. "(a) GENERAL RULE.—Under such regulations as the Secretary may prescribe, distilled spirits on which tax has been determined or paid may be returned to the bonded premises of a distilled spirits plant but only for destruction, denaturation, redistillation, reconditioning, or rebottling. "(b) APPLICABILITY OF CHAPTER TO DISTILLED SPIRITS RETURNED TO A DISTILLED SPIRITS PLANT.—All provisions of this chapter applicable to

distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return. "(c) RETURN OF BOTTLED DISTILLED SPIRITS FOR RELABELING AND

RESTAMPING.—Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may

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