Page:United States Statutes at Large Volume 93.djvu/316
93 STAT. 284 26 USC 5207.
PUBLIC LAW 96-39—JULY 26, 1979 "SEC. 5207. RECORDS AND REPORTS. "(a) RECORDS OF DISTILLED SPIRITS PLANT PROPRIETORS.—Every
distilled spirits plant proprietor shall keep records in such form and manner as the Secretary shall by regulations prescribe of: "(1) The following production activities— "(A) the receipt of materials intended for use in the production of distilled spirits, and the use thereof, "(B) the receipt and use of distilled spirits received for redistillation, and "(C) the kind and quantity of distilled spirits produced. "(2) The following storage activities— "(A) the kind and quantity of distilled spirits, wines, and alcoholic ingredients entered into storage, "(B) the kind and quantity of distilled spirits, wines, and alcoholic ingredients removed, and the purpose for which removed, and "(C) the kind and quantity of distilled spirits returned to storage. "(3) The following denaturation activities— "(A) the kind and quantity of denaturants received and used or otherwise disposed of, "(B) the kind and quantity of distilled spirits denatured, and "(C) the kind and quantity of denatured distilled spirits removed. "(4) The following processing activities— "(A) all distilled spirits, wines, and alcoholic ingredients received or transferred, "(B) the kind and quantity of distilled spirits packaged or bottled, "(C) the kind and quantity of distilled spirits removed from his premises, and "(D) the receipt, use, and balance on hand of all stamps required by law or regulations to be used by him. "(5) Such additional information with respect to activities described in paragraphs (1), (2), (3), and (4), and with respect to other activities, as may by regulations be required. "(b) REPORTS.—Every person required to keep records under subsection (a) shall render such reports covering his operations, at such times and in such form and manner and containing such information, as the Secretary shall by regulations prescribe. "(c) PRESERVATION AND INSPECTION.—The records required by subsection (a) and a copy of each report required by subsection (b) shall be kept on the premises where the operations covered by the record are carried on and shall be available for inspection by any internal revenue officer during business hours, and shall be preserved by the person required to keep such records and reports for such period as the Secretary shall by regulations prescribe. "(d) PENALTY.— "For penalty and forfeiture for refusal or neglect to keep records required under this section, or for false entries therein, see sections 3603 and 5615(5)."
26 USC 5211.
(26) S E C T I O N 5 2 1 1. —
(A) Paragraph (1) of the third sentence of section 5211 (relating to production and entry of distilled spirits) is amended to read as follows: "(1) deposit of such spirits on bonded premises for storage or processing;".