360 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3112. TAX ON ALCOHOL. (a) TIME OF ATTACHMENT AND LIEN. -Any tax imposed by law upon alcohol shall attach to such alcohol as soon as it is in existence as such, and all proprietors of industrial alcohol plants and bonded warehouses shall be jointly and severally liable for any and all taxes on any and all alcohol produced thereat or stored therein. Such taxes shall be a first lien on such alcohol and the premises and plant in which such alcohol is produced or stored, together with all im- provements and appurtenances thereunto belonging or in any wise appertaining. (b) CoLLtCTION.-Any tax payable upon alcohol under existing law may be collected either by assessment or by stamp as regulations shall provide; and if by stamp, regulations shall issue prescribing the kind of stamp to be used and the manner of affixing and canceling the same. SEC. 3113. REFUND OF TAX ON ALCOHOL FOR LOSS OR LEAKAGE. (a) REQUIEMENTS.- Whenever any alcohol is lost by evaporation or other shrinkage leakage casualty, or unavoidable cause during distillation, redistillation, denaturation, withdrawal, piping, ship- ment, warehousing, storage, packing, transfer, or recovery, of any such alcohol the Commissioner may remit or refund any tax incurred under existing law upon such alcohol, provided he is satisfied that the alcohol has not been diverted to any illegal use: Provided, also, That such allowance shall not be granted if the person claiming same is indemnified against such loss by a valid claim of insurance. (b) TANSFE OFr DTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3114. ALCOHOL PERMITS. (a) REQTIBMENTi.-No one shall manufacture alcohol, procure it tax free, denature it, deal in or use specially denatured alcohol, recover completely or specially denatured alcohol, or transport specially denatured or tax-free alcohol, without first obtaining a per- mit from the Commissioner so to do. All such permits may be issued for one year, and shall expire on the 31st day of December next suc- ceeding the issuance thereof: Provided, That the Commissioner may without formal application or new bond extend any permit granted under this part after August 31 in any year to December 31 of the succeeding year. Permits to purchase or procure specially denatured alcohol and tax- free alcohol shall be issued in such terms and under such conditions as the Commissioner shall by regulation prescribe. No permit shall be issued to any person who, within one year prior to the application therefor or issuance thereof, shall not in good faith have conformed to the provisions of this part, or shall have violated the terms of any permit issued under this part, or made any false statement in the application therefor, or willfully failed to disclose any information required by regulation to be furnished, or violated any law of the United States relating to intoxicating liquor, or willfully violated any law of any State, Terri- tory, or possession of the United States or of the District of Columbia relating to intoxicating liquor. Every permit shall be in writing, dated when issued, and signed by the Commissioner or his authorized agent. It shall give the name and address of the person to whom it is issued and shall designate and limit the acts that are permitted and the time when and place where such acts may be performed. No permit shall be issued until a verified, written application shall have been made therefor, setting forth the qualification of the applicant and the purpose for which the alcohol or denatured alcohol is to be used.
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