94 STAT. 278 26 USC 39. 26 USC 6427. Ante, p. 277.
26 USC 7210, ^603,7604,7605, ^^^^' ^^^^-
PUBLIC LAW 96-223—APR. 2, 1980 (A) Subsections (a)(4) and (b) of section 39 are each amended by striking out "6427(h)" and inserting in lieu thereof "6427(i)". (B) Subsections (a), (b)(1), (c), (d), and (e)(1) of section 6427 are each amended by striking out "(h)" and inserting in lieu thereof "(i)". (Q Subsection (g)(1) of such section 6427 (as redesignated by paragraph (1)(A)) is amended by striking out "(a), (b), (c), (d), or (e)" and inserting in lieu thereof "(a), (b), (c), (d), (e), or (f)". (D) Subsection (i)(2) of such section 6427 (as redesignated by paragraph (1)(A)) is amended by striking out "(f)(2)" and inserting in lieu thereof "(g)(2)". (E) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 7609(c)(1), and 7610(c) are each amended by striking out "6427(g)(2)" each place it appears and inserting in lieu thereof "6427(h)(2)'\ (e) EXEMPTION FROM DISTILLED SPIRITS RULES.—
26 USC 5182. 26 USC 5181.
(1) IN GENERAL.—Subchapter B of chapter 51 (relating to distilled spirits, wines, and beers) is amended by redesignating section 5181 as section 5182 and by inserting after section 5180 the following new section: "SEC. 5181. DISTILLED SPIRITS FOR FUEL USE. "(a) IN GENERAL.— "(1) PURPOSES FOR WHICH PLANT MAY BE ESTABLISHED.—On
such application and bond and in such manner as the Secretary may prescribe by regulation, a person may establish a distilled spirits plant solely for the purpose of^ "(A) producing, processing, and storing, and "(B) using or distributing, distilled spirits to be used exclusively for fuel use. "(2) REGULATIONS.—In prescribing regulations under paragraph (1) and in carrying out the provisions of this section, the Secretary shall, to the greatest extent possible, take steps to— "(A) expedite all applications; "(B) establish a minimum bond; and "(C) generally encourage and promote (through regulation or otherwise) the production of alcohol for fuel purposes. "(b) AUTHORITY TO EXEMPT.—The Secretary may by regulation provide for the waiver of any provision of this chapter (other than this section or any provision requiring the payment of tax) for any distilled spirits plant described in subsection (a) if the Secretary finds it necessary to carry out the provisions of this section. "(c) SPECIAL RULES FOR SMALL PLANT PRODUCTION.— "(1) APPLICATIONS.—
"(A) IN GENERAL.—An application for an operating permit for an eligible distilled spirits plant shall be in such a form and manner, and contain such information, as the Secretary may by regulations prescribe; except that the Secretary shall, to the greatest extent possible, take steps to simplify the application so as to expedite the issuance of such permits. "(B) RECEIPT OP APPLICATION.—Within 15 days of receipt of an application under subparagraph (A), the Secretary shall send a written notice of receipt to the applicant, together with a statement as to whether the application meets the requirements of subparagraph (A). If such a notice is not sent
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