666
INTERNAL REVENUE CODE OF 1954
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operations as are authorized in this subchapter, or to prevent substitution with respect to the several methods of producing effervescent wines. SEC. 5366. SUPERVISION. The Secretary or his delegate may by regulations require that operations at a bonded wine cellar or taxpaid wine bottling house be supervised by a Government officer where necessary for the protection of the revenue or for the proper enforcement of this subchapter. SEC. 5367. RECORDS. The proprietor of a bonded wine cellar or a taxpaid wine bottling house shall keep such records and file such returns, in such form and containing such information, as the Secretary or his delegate may by regulations provide. SEC. 5368. GAUGING, MARKING, AND STAMPING. (a) GAUGING AND M A R K I N G. — A i r wine or wine spirits shall be locked, sealed, gauged, marked, branded, labeled, or otherwise identified, in such manner as the Secretary or his delegate may by regulations prescribe. (b) STAMPING.—Wines shall be removed in such containers (including vessels, vehicles and pipelines) bearing such marks, labels and stamps, evidencing compliance with this chapter, as the Secretary or his delegate may by regulations prescribe. SEC. 5369. INVENTORIES. Each proprietor of premises subject to the provisions of this subchapter shall take and report such inventories as the Secretary or his delegate may by regulations prescribe. SEC. 5370. LOSSES. (a) GENERAL.—Notwithstanding section 5041, no such tax shall be collected in respect of any wines lost or destroyed while in bond, except that such tax shall be collected— (1) THE F T. — I n the case of loss by theft, unless the Secretary or his delegate shall find that the theft occurred without connivance, collusion, fraud, or negligence on the part of the proprietor or other person responsible for the tax, or the owner, consignor, consignee, bailee, or carrier, or the agents or employees of any of them; and (2) VOLUNTARY DESTRUCTION.—In the case of voluntary destruction, unless the wine was destroyed under Government supervision, or on such adequate notice to, and approval by, the Secretary or his delegate as regulations shall provide. (b) P R O O F OF Loss.—In any case in which the wine is lost or destroyed, whether by theft or otherwise, the Secretary or his delegate may require by regulations the proprietor of the bonded wine cellar or other person responsible for the tax to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the burden shall be on the proprietor or other person responsible for the tax to establish to the satisfaction of the Secretary or his delegate, that such loss did not occur as the result of connivance, collusion, fraud, or negligence on the part of the proprietor, owner, consignor, consignee, bailee, or carrier or the agents, or employees of any of them.
5365
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