Page:United States Statutes at Large Volume 98 Part 1.djvu/869

 PUBLIC LAW 98-369—JULY 18, 1984 by striking out "stamped or restamped, and marked," and inserting in lieu thereof "marked". (3) Subsection (b) of section 5116 (relating to cross references) is amended to read as follows:

98 STAT. 821

26 USC 5116.

"(b) CROSS REFERENCE.— "For provisions relating to containers of distilled spirits, see section 5206."

(4) Subsection (c) of section 5204 (relating to gauging) is 26 USC 5204. amended— (A) by striking out "STAMPING," in the heading, and (B) by striking out "stamping," in the text. (5)(A) Section 5206 (relating to containers) is amended by 26 USC 5206. redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and by inserting after subsection (c) the following new subsection: "(d) EFFACEMENT OF MARKS AND BRANDS ON EMPTIED CONTAIN-

ERS.—Every person who empties, or causes to be emptied, any container of distilled spirits bearing any mark or brand required by law (or regulations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved." (B) Subsection (f) of section 5206, as redesignated by subparagraph (A), is amended by adding at the end thereof the following new paragraphs: "(3) For provisions relating to the marking and branding of containers of distilled spirits by proprietors, see section 5204(c). "(4) For penalties and forfeitures relating to marks and brands, see sections 5604 and 5613."

<

(6) Paragraph (4) of section 5207(a) (relating to records and reports) is amended by striking out subparagraph (D), by adding "and" at the end of subparagraph (B), and by striking out ", and" at the end of subparagraph (C) and inserting in lieu thereof a period. (7) Subsection (c) of section 5215 (relating to return of tax determined distilled spirits to bonded premises) is amended— (A) by striking out "RESTAMPING" in the heading and inserting in lieu thereof "RECLOSING", and (B) by striking out "restamping" in the text and inserting in lieu thereof "reclosing". (8) Section 5235 (relating to bottling of alcohol for industrial purposes) is amended by striking out "stamped," in the first sentence and by striking out the second sentence. (9) Subsection (c) of section 5301 (relating to regulation of traffic in containers of distilled spirits) is amended— (A) by striking out "stamping" in paragraphs (1) and (3) and inserting in lieu thereof "tax determination", and (B) by striking out ", if the liquor bottles are to be again stamped under the provisions of this chapter". (10) Subsection (a) of section 5555 (relating to records, statements, and returns) is amended by striking out "or for the affixing of any stamp required to be affixed by this chapter,". (11)(A) Section 5604 (relating to penalties relating to stamps, marks, brands, and containers) is amended to read as follows:

Infra.

26 USC 5207.

26 USC 5215.

26 USC 5235. 26 USC 5301.

26 USC 5555. 26 USC 5604.

�