Page:United States Statutes at Large Volume 68A.djvu/701

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CH. 51—DISTILLED SPIRITS, WINES, AND BEER

661

SEC. 5319. DEFINITIONS, ETC. For purposes of this part or section 5686— (1) The term "alcohol" means that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, from whatever source or whatever processes produced. Spirits of proof of less than 160 degrees may under regulations be deemed to be alcohol for the purpose of denaturation. (2) The term "container" includes any receptacle, vessel, or form of package, tank, or conduit used, or capable of use, for holding, storing, transferring, or shipping alcohol. (3) The term "application" means a formal written request supported by a verified statement of facts, showing that the Secretary or his delegate may grant the request. (4) The term "permit" means a formal written authorization by the Secretary or his delegate, setting forth specifically therein the things that are authorized. (5) The term "bond" means an obligation authorized or required by or under this part or under part II of subchapter C of chapter 26 of the Internal Revenue Code of 1939, or any regulation thereunder, executed in such form and for such penal sum as may have been or shall be required by the Secretary or his delegate or prescribed by regulations. (6) The term "regulation" means any regulation prescribed by the Secretary or his delegate for carrying out the provisions of this part, and the Secretary or his delegate is authorized to make such regulations. (7) The term "articles" means any substance or preparation in the manufacture of which denatured alcohol or denatured rum is used. This definition shall also apply to the term "articles" as used in section 5001(a)(6). (8) The term "person" means and includes natural persons, firms, partnerships, corporations, and associations. SEC. 5320. CROSS REFERENCES. (1) For provisions relating to liability of proprietors of industrial alcohol plants and bonded warehouses, see section 5005(c). (2) For provisions relating to attachment of lien in case of alcohol, see section 5004(b). (3) For provisions relating to penalties and forfeitures, see subchapter J.

PART II—DENATURATION Sec. 5331. Withdrawal from bond free of tax. Sec. 5332. Recovery of spirits for reuse in manufacturing. Sec. 5333. Sale of abandoned spirits for denaturation without collection of tax. Sec. 5334. Cross references. SEC. 5331. WITHDRAWAL FROM BOND FREE OF TAX. (a)

FOR INDUSTRIAL U S E. —

(1) DENATURATION REQUIRED.—Domestic alcohol of such degree of proof as may be prescribed by the Secretary or his delegate, may be withdrawn from bond without the payment of internal revenue tax, for use in the arts and industries, and for fuel, light, and power, provided such alcohol shall have been mixed in the presence and § 5331(a)(1)