CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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under the supervision of an internal revenue officer to be designated by the Secretary or his delegate, and when so denatured or destroyed shall not be subject to the tax imposed by law upon distilled spirits. Such distillates so collected in registered fruit distilleries may, under regulations to be prescribed by the Secretary or his delegate, be drawn into approved casks, barrels, or other containers and stored in the brandy deposit room of the registered fruit distillery where produced pending removal for denaturation or destruction. (c) TRANSFER OF R U M FOR D E N A T U R A T I O N. — R u m of not less than 150 degrees of proof may be transferred by pipeline for denaturation from receiving cisterns in the cistern room of any distillery to a denaturing bonded warehouse on the distillery premises or to storage tanks situated in the internal revenue bonded warehouse located on the distillery premises, or from such storage tanks to a denaturing bonded warehouse on the distillery premises. (d) TRANSFER OF W I N E SPIRITS.—Wine spirits withdrawn without payment of tax under section 5373, or transferred between any registered fruit distillery and any internal revenue bonded warehouse, may be transferred by pipeline, tank car, tank truck, or other approved containers, as provided by regulations prescribed by the Secretary or his delegate. (e) TRANSFER OF G I N AND V O D K A. —
(1) To CONTIGUOUS PREMISES.—Gin and vodka of any proof may be transferred in bond by means of pipelines from receiving cisterns in distilleries direct to storage tanks in the internal revenue bonded warehouse located on the bonded premises where produced, or located contiguous thereto, and be warehoused in such storage tanks. On determination of tax, gin and vodka of any proof may be transferred by pipeline from receiving cisterns in distilleries, or from storage tanks in internal revenue bonded warehouses located on or contiguous to the bonded premises of the producing distillery, to a contiguous tax-paid bottling house or rectifying plant. (2) To OTHER PREMISES.—Gin and vodka of any proof may be transferred in bond in tank cars or tank trucks from cistern rooms of distilleries or from storage tanks in an internal revenue bonded warehouse and be deposited in storage tanks in any internal revenue bonded warehouse or removed therefrom upon determination of tax in approved containers including tank cars and tank trucks. (f) REDISTILLATION OF SPIRITS.—Distilled spirits of any proof may be transferred in any approved container from a distillery or an internal revenue bonded warehouse to any distillery for redistillation. Such spirits may be transferred by pipeline to a distillery for redistillation from tanks in an internal revenue bonded warehouse located on such distillery premises or located contiguous thereto, or from receiving tanks in a distillery to a contiguous distillery. On removal of distilled spirits to any distillery for redistillation, the consignee distiller shall assume the liability for the payment of the tax on the spirits from the time they leave the internal revenue bonded warehouse or distillery, and the tax liability on the producing distillery or the internal revenue bonded warehouseman, and the liens on the premises of the producing distiller shall cease, and the tax and liens shall become the liability of the consignee distiller: Provided, That on redistillation the redistilled spirits shall be treated the same as § 5194(f)
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