Page:United States Statutes at Large Volume 94 Part 3.djvu/851

 PUBLIC LAW 96-601—DEC. 24, 1980

Public Law 96-601 96th Congress

94 STAT. 3495

An Act

To simplify certain provisions of the Internal Revenue Code of 1954, and for other purposes.

Dec. 24, 1980 [H.R. 5505]

Be it enacted by the Senate and House of Representatives of the Internal United States of America in Congress assembled, SECTION 1. AMENDMENT OF 1954 CODE.

Revenue Code of 1954, amendment.

Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal 26 USC 1. Revenue Code of 1954. SEC. 2. TRANSFER OF DOMESTIC WINE TO CUSTOMS BONDED WAREHOUSE FOR CERTAIN PURPOSES. (a) TRANSFER TO CUSTOMS BONDED WAREHOUSE.—Paragraph (4) of

section 5362(c) (relating to withdrawals of wine free of tax or without 26 USC 5362. payment of tax) is amended to read as follows: "(4) without payment of tax for transfer to any customs bonded warehouse;". (b) WITHDRAWAL FROM CUSTOMS BONDED WAREHOUSES FOR USE OP FOREIGN EMBASSIES, LEGATIONS, ETC.—Section 5362 is amended by

adding at the end thereof the following new subsection: "(e) WITHDRAWAL FROM CUSTOMS BONDED WAREHOUSES FOR USE OF FOREIGN EMBASSIES, LEGATIONS, ETC.—

"(1) IN GENERAL.—Notwithstanding any other provision of law, wine entered into customs bonded warehouses under subsection (c)(4) may, under such regulations as the Secretary may prescribe, be withdrawn from such warehouses for consumption in the United States by and for the official or family use of such foreign governments, organizations, and individuals who are entitled to withdraw imported wines from such warehouses free of tax. Wines transferred to customs bonded warehouses under subsection (c)(4) shall be entered, stored, and accounted for in such warehouses under such regulations and bonds as the Secretary may prescribe, and may be withdrawn therefrom by such governments, organizations, and individuals free of tax under the same conditions and procedures as imported wines. "(2) WITHDRAWAL FOR DOMESTIC USE.—Wine entered into customs bonded warehouses under subsection (c)(4) for purposes of removal under paragraph (1) may be withdrawn therefrom for domestic use. Wines so withdrawn shall be treated as American goods exported and returned. "(3) SALE OR UNAUTHORIZED USE PROHIBITED.—Wine withdrawn

from customs bonded warehouses or otherwise brought into the United States free of tax for the official or family use of foreign governments, organizations, or individuals authorized to obtain wine free of tax shall not be sold and shall not be disposed of or possessed for any use other than an authorized use. The provi-

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