CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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spirits, but only if such destruction is under such supervision, and under such regulations, as the Secretary or his delegate may prescribe. (c) Loss OR DESTRUCTION OF ALCOHOL.—Whenever any alcohol (produced at an industrial alcohol plant or imported under section 5311), is lost by evaporation or other shrinkage, leakage, casualty, or unavoidable cause during distillation, redistillation, denaturation, withdrawal, piping, shipment, warehousing, storage, packing, transfer, or recovery of any such alcohol, the Secretary or his delegate may remit or refund any tax incurred on such alcohol: Provided, That he is satisfied that the alcohol has not been diverted to any illegal use: Provided further, That such allowance shall not be granted if the person claiming same is indemnified against such loss by a valid claim of insurance. (d) CROSS R E F E R E N C E S. — (1) For provisions relating to losses of fruit brandies before blending in internal revenue bonded warehouse, see section 5023. (2) For allowance of loss in case of national emergency transfers, see section 5217(a). SEC. 5012. DRAWBACK. (a) DRAWBACK ON EXPORTATION OF DISTILLED SPIRITS IN D I S TILLERS' ORIGINAL PACKAGES.^—Distilled spirits on which all taxes
have been paid may be exported, with the privilege of drawback, in distillers' original casks or packages containing not less than 20 wine gallons each, on application of the owner thereof to the Secretary or his delegate, under such regulations and on the filing of such bonds, reports, returns and applications and the keeping of such records as the Secretary or his delegate may prescribe. A drawback shall be allowed upon distilled spirits on which the tax has been paid and which have been exported to foreign countries under this section and shall include the taxes levied and paid on the distilled spirits exported. The rate of drawback shall be equal to the rate of the internal revenue tax paid in respect of the distilled spirits exported, as per gauge of such spirits as the Secretary or his delegate may require to be made before exportation. Such drawback shall be due and payable only after all requirements of law and regulations have been complied with and on filing with the Secretary or his delegate a proper claim and satisfactory evidence that the tax on the distilled spirits has been paid and that such distilled spirits have been exported; and the Secretary or his delegate shall prescribe such regulations in relation thereto as may be necessary to secure the Government against frauds. (b) CROSS R E F E R E N C E S. —
(1) For provisions relating to drawback on distilled spirits packaged or bottled especially for export, see section 5062(b). (2) For provisions relating to drawback on designated non-beverage products, see section 5131 through 5134. (3) For drawback on domestic alcohol used in flavoring extracts and medicinal toilet preparations exported, see sections 313(d) of the Tariff Act of 1930 (46 Stat. 694; 19 U.S.C. 1313). (4) For drawback on articles removed to foreign trade zones, see 19 U.S.C. 81c.
§ 5012(b)
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