Page:United States Statutes at Large Volume 93.djvu/312

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PUBLIC LAW 96-000—MMMM. DD, 1979

93 STAT. 280 26 USC 5221.

26 USC 5003.

PUBLIC LAW 96-39—JULY 26, 1979 section 5221 (relating to commencement, suspension, and resumption of operations) is amended by striking out "until an internal revenue officer has been assigned to the premises" and inserting in lieu thereof "until written notice has been given to the Secretary stating when operations will begin". SEC. 807. TECHNICAL, CONFORMING, AND CLERICAL AMENDMENTS. (a) TECHNICAL AND CONFORMING AMENDMENTS.— (1) SECTION 5003.—

(A) Paragraph (9) of section 5003 (relating to cross references to exemptions, etc.) is amended by striking out "section 5522(a) and". (B) Section 5003 is amended by redesignating paragraph (15) as paragraph (17) and by inserting after paragraph (14) the following new paragraphs:

26 USC 5004.

"(15) For provisions authorizing the withdrawal of distilled spirits without payment of tax for transfer to manufacturing bonded warehouses for manufacturing for export, see section 5214(a)(6). "(16) For provisions authorizing the withdrawal of articles from the bonded premises of a distilled spirits plant free of tax when contained in an article, see section 5214(a)(ll)." (2) SECTION 5 0 0 4. —

(A) Subsection (b) of section 5004 (relating to other property subject to lien) is hereby repealed. (B) Subsection (c) of section 5004 is redesignated as subsection (b). (C) Subparagraph (B) of section 5004(a)(2) is amended by striking out "or (3)" and inserting in lieu thereof "(3), or (11)". 26 USC 5005.

(3) SECTION 5 0 0 5. —

(A) Subsection (c) of section 5005 (relating to proprietors of distilled spirits plants) is amended by striking out paragraph (3) thereof. (B) Subsection (d) of section 5005 is amended by striking out "or (3)" and inserting in lieu thereof "(3), or (11)". (C) Paragraph (1) of section 5005(f) is amended to read as follows: "(1) For provisions requiring bond covering operations at, and withdrawals from, distilled spirits plants, see section 5173."

26 USC 5006.

26 USC 5007.

(D) Subsection (f) of section 5005 is amended by adding at the end thereof the following new paragraph: "(6) For provisions relating to transfer of tax liability for wine, see section 5043(a)(1)(A)." (4) SECTION 5006.— (A) The first sentence of paragraph (1) of section 5006(b) is amended by striking out ", notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered in storage in such cask or package has not expired, except" and inserting in lieu thereof "; except". (B) Subsection (b) of section 5006 is amended by striking out "in storage in internal revenue bond" each place it appears and inserting in lieu thereof "on bonded premises". (5) SECTION 500 7.—Subsection (a) of section 5007 (relating to tax on distilled spirits removed from bonded premises) is amended to read as follows: "(a) TAX ON DISTILLED SPIRITS REMOVED FROM BONDED PREMISES.—

The tax on domestic distilled spirits and on distilled spirits removed