Page:United States Statutes at Large Volume 93.djvu/318

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PUBLIC LAW 96-000—MMMM. DD, 1979

93 STAT. 286

PUBLIC LAW 96-39—JULY 26, 1979 be returned to bonded premises for relabeling or restamping, and the tax under section 5001 shall not again be collected on such spirits. "(d) CROSS REFERENCE.—

"For provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c)."

26 USC 5222.

26 USC 5223.

26 USC 5231.

26 USC 5232.

26 USC 5233. 26 USC 5234. 26 USC 5235.

26 USC 5241.

Repeal. 5252 26 USC 5273.

26 USC 5291.

(30) SECTION 5222.—Subsection (c) of section 5222 (relating to processing of distilled spirits containing extraneous substances) is amended by striking out ", in the production facilities of a distilled spirits plant". (31) SECTION 5223.— (A) Subsection (c) of section 5223 (relating to redistillation of articles and residue) is amended by inserting "or on the bonded premises of a distilled spirits plant" after "subchapter!)". (B) Subsection (e) of section 5223 is amended by striking out the last sentence thereof. (32) SECTION 5231.—Section 5231 (relating to entry for deposit in storage) is amended to read as follows: "SEC. 5231. ENTRY FOR DEPOSIT. "All distilled spirits entered for deposit on the bonded premises of a distilled spirits plant under section 5211 shall, under such regulations as the Secretary shall prescribe, be deposited in the facilities on the bonded premises designated in the entry for deposit." (33) SECTION 5232.—Subsection (b) of section 5232 (relating to imported distilled spirits) is amended by striking out paragraph (1) and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively. (34) SECTION 5233.—Section 5233 (relating to bottling of distilled spirits in bond) is hereby repealed. (35) SECTION 5234.—Section 5234 (relating to mingling and blending of distilled spirits) is hereby repealed. (36) SECTION 5235.—The second sentence of section 5235 (relating to bottling of alcohol for industrial purposes) is amended to read as follows: "The provisions of section 5205(a)(1) shall not apply to alcohol bottled, stamped, and labeled as such under this section." (37) SECTION 5241.—Section 5241 (relating to authority to denature) is amended to read as follows: "SEC. 5241. AUTHORITY TO DENATURE. "Under such regulations as the Secretary shall prescribe, distilled spirits may be denatured on the bonded premises of a distilled spirits plant qualified for the processing of distilled spirits. Distilled spirits to be denatured under this section shall be of such kind and such degree of proof as the Secretary shall by regulations prescribe. Distilled spirits denatured under this section may be used on the bonded premises of a distilled spirits plant in the manufacture of any article." (38) SECTIONS 5251 AND 5252.—Part III of Subchapter C of chapter 51 (sections 5251 and 5252, relating to operations on bottling premises) is hereby repealed. (39) SECTION 5273.—Paragraph (3) of section 5273(e) (relating to sale, use, and recovery of denatured distilled spirits) is amended by striking out "section 5002(a)(ll)" and inserting in lieu thereof "section 5002(a)(14)". (40) SECTION 5291.—Subsection (b) of section 5291 is amended—