Page:United States Statutes at Large Volume 98 Part 1.djvu/868

 98 STAT. 820

PUBLIC LAW 98-369—JULY 18, 1984 "(3) PENALTY TREATED AS TAX.—The penalty imposed by paragraph (2) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6662(a)." SEC. 453. DISCLOSURE OF ALCOHOL FUEL PRODUCERS TO ADMINISTRATORS OF STATE ALCOHOL LAWS.

26 USC 6103.

(a) IN GENERAL.—Subsection (1) of section 6103 (relating to confidentiality and disclosure of returns and return information) is amended by adding at the end thereof the following new paragraph: "(9) DISCLOSURE OF ALCOHOL FUEL PRODUCERS TO ADMINISTRATORS OF STATE ALCOHOL LAWS.—Notwithstanding any other pro-

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26 USC 7213. 26 USC 6103. 26 USC 6103. 94 Stat. 468.

vision of this section, the Secretary may disclose— "(A) the name and address of any person who is qualified to produce alcohol for fuel use under section 5181, and "(B) the location of any premises to be used by such person in producing alcohol for fuel, to any State agency, body, or commission, or its legal representative, which is charged under the laws of such State with responsibility for administration of State alcohol laws solely for use in the administration of such laws." (b) TECHNICAL AMENDMENTS.—

(1) Subparagraph (A) of section 6103(p)(3) (relating to records of inspection and disclosure) is amended by striking out "(5), or (7)" and inserting in lieu thereof "(5), (7), (8), or (9)". (2) The material preceding subparagraph (A) of paragraph (4) of section 6103(p) is amended by striking out "or (7)" and inserting in lieu thereof "(7), (8), or (9)". (3) Clause (i) of section 6103(p)(4)(F) is amended by striking out "(1)(6) or (7)" and inserting in lieu thereof "(1)(6), (7), (8), or (9)". (4) Paragraph (2) of section 7213(a) (relating to unauthorized disclosure of information) is amended by striking out "or (8)" and inserting in lieu thereof "(8), or (9)". (5) Section 127(a)(1) of Public Law 96-249 is amended by striking out "Subsection (i)" and inserting in lieu thereof "Subsection (1)". (6) The paragraph (7) of section 6103(1) added by Public Law 96-265 is hereby redesignated as paragraph (8). SEC. 454. REPEAL OF STAMP REQUIREMENT FOR DISTILLED SPIRITS.

26 USC 5205.

(a) IN GENERAL.—Section 5205 (relating to stamps) is hereby repealed.

26 USC 5301.

5301 is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: "(d) CLOSURES.—The immediate container of distilled spirits withdrawn from bonded premises, or from customs custody, on determination of tax shall bear a closure or other device which is designed so as to require breaking in order to gain access to the contents of such container. The preceding sentence shall not apply to containers of bulk distilled spirits.''

(b) BOTTLES MUST HAVE OTHER ANTITAMPERING CLOSURE.—Section

(c) TECHNICAL AND CONFORMING AMENDMENTS.—

26 USC 5062. 26 USC 5066.

(1) The second sentence of section 50620t)) (relating to drawback in case of exportation) is amended by striking out "stamped or restamped, and". (2) Paragraph (2) of section 5066(a) (relating to bottled distilled spirits eligible for export with benefit of drawback) is amended

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