CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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(B) distilled spirits in bond or in customs custody; (C) distilled spirits in immediate container required to be stamped under subsection (a) or under other provisions of internal revenue or customs law and regulations; (D) distilled spirits in actual process of rectification, blending, or bottling, or in actual use in processes of manufacture; (E) distilled spirits on which no internal revenue tax is required to be paid or which are bottled especially for export with benefit of drawback; (F) distilled spirits not intended for sale; or for use in the manufacture or production of any article intended for sale; or (G) any regularly established common carrier receiving, transporting, delivering, or holding for transportation or deHvery distilled spirits in the ordinary course of its business as a common carrier. (2) STAMP REGULATIONS.—The Secretary or his delegate shall prescribe regulations with respect to the supplying of stamps required under this subsection, the time and manner of applying for, issuing, affixing, and destroying such stamps, the form of such stamps and the information to be shown thereon, applications for the stamps, proof that applicants are entitled to such stamps, and the method of accounting for such stamps, and such other regulaI tions as he may deem necessary for the enforcement of this subsection, (3) DESTRUCTION OF STAMPS ON EMPTIED CONTAINERS.—Every
person emptying any container stamped under the provisions of this subsection shall at the time of emptying such container destroy .. the stamp thereon. SEC. 5009. STAMPS FOR DISTILLED SPIRITS WITHDRAWN FOR EXPORTATION.
(a) REQUIREMENTS.—All distilled spirits intended for export in the original casks or packages or in packages filled from the original packages, shall, before being removed from the internal revenue bonded warehouse, be marked as the Secretary or his delegate may by regulations prescribe, and shall have affixed to each cask or package a stamp indicative of such intention. Such stamps shall be used and accounted for, under regulations to be prescribed by the Secretary or his delegate. (b)
CROSS R E F E R E N C E S. —
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(1) For applicability of this section to distilled spirits transferred into tanks or tank cars for export, see section 5247(d). (2) For authority of the Secretary or his delegate to prescribe regulations regarding stamps for distilled spirits withdrawn to manufacturing bonded warehouses, see section 5522(a). SEC. 5010. MISCELLANEOUS STAMP PROVISIONS. (a) ISSUE FOR RESTAMPING.—The Secretary or his delegate, under regulations prescribed by him, may issue stamps for restamping packages of distilled spirits, which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident. (b) ACCOUNTABILITY.—All stamps relating to distUled spirits, shall be charged to the principal collection officer in each internal revenue district; and shall be used and accounted for under such regulations as the Secretary or his delegate may prescribe. § 5010(b)
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