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PUBLIC LAW 85-859-SEPT. 2, 1958
[72 S T A T.
premises for use exclusively in taxable rectification or rectification under section 5025(f); " (C) are homogeneous; " (D) are for immediate denaturation or immediate removal for an authorized tax-free purpose; or " (E) are for immediate redistillation. "(2)
CONSOLIDATION or
PACKAGES FOR FURTHER STORAGE I N
BOND.—Under such regulations as the Secretary or his delegate shall prescribe, distilled spirits— " (A) of the same kind, " (B) distilled at the same distillery, " (C) distilled by the same proprietor (under his own or any trade name), and " (D) which have been stored in internal revenue bond in the same kind of cooperage for not less than 4 years (or 2 years in the case of rum or brandy), may, within 8 years of the date of original entry for deposit of the spirits, be mingled on bonded premises for further storage in bond in as many as necessary of the same packages in which the spirits were stored before consolidation. Where distilled spirits produced in different distilling seasons are mingled under this paragraph, the mingled spirits shall consist of not less than 10 percent of spirits of each such season. No spirits mingled under the provisions of this paragraph shall be again mingled under the provisions thereof until at least one year has elapsed since the last prior mingling. For purposes of this chapter, the date of original entry for deposit of the spirits mingled under the provisions of this paragraph shall be the date of original entry for deposit of the youngest spirits contained in the mingled spirits, and the distilling season of such mingled spirits shall be the distilling season of the youngest spirits contained therein. Notwithstanding any other provisions of law, distilled spirits mingled under this paragraph may be bottled and labeled the same as if such spirits had not been so mingled. No statement claiming or implying age in excess of that of the youngest spirits contained in the mingled spirits shall be made on any stamp or label or in any advertisement. "(b)
MINGLING OF DISTILLED SPIRITS FOR NATIONAL DEFENSE.—
Under such regulations as the Secretary or his delegate shall prescribe, distilled spirits may be mingled on bonded premises or in the course of removal therefrom, for any purpose incident to the national defense. "(c)
BLENDING OF BEVERAGE R U M S OR BRANDIES.—Fruit brandies
distilled from the same kind of fruit at not more than 170 degrees of proof may, for the sole purpose of perfecting such brandies according to commercial standards, be mixed or blended with each other, or with any such mixture or blend, on bonded premises. Rums may, for the sole purpose of perfecting them according to commercial standards, be mixed or blended with each other, or with any such mixture or blend, on bonded premises. Such rums or brandies so mixed or blended may be packaged, stored, transported, transferred in bond, withdrawn free of tax, withdrawn upon payment or determination of tax, or be otherwise disposed of, in the same manner as rums or brandies not so mixed or blended. The Secretary or his delegate may make such rules or regulations as he may deem necessary to carry this subsection into effect. "(d)
CROSS REFERENCE.—
"For provisions imposing a tax on the blending of beverage rums or brandies under subsection (c), see section 5023.
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