Page:United States Statutes at Large Volume 93.djvu/319

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PUBLIC LAW 96-000—MMMM. DD, 1979

PUBLIC LAW 96-39—JULY 26, 1979 (A) by striking out "section 5002(a)(6)" in paragraph (1) and inserting in lieu thereof "section 5002(a)(8)^', and (B) by striking out "section 5002(a)(ll)" in paragraph (2) and inserting in lieu thereof "section 5002(a)(14)". (41) SECTION 530I.—Paragraph (1) of section 5301(a) is amended by striking out "section 5002(a)(6)" and inserting in lieu thereof "section 5002(a)(8)". (42) SECTION 5352.—The first sentence of section 5352 (relating to taxpaid wine bottling house) is amended by striking out "at premises other than the bottling premises of a distilled spirits plant". (43) SECTION 5361.—Section 5361 (relating to bonded wine cellar operations) is amended by striking out "or receive on standard wine premises only" and inserting in lieu thereof "or receive on wine premises". (44) SECTION 5362.—Subsection (b) of section 5362 (relating to transfers of wine between bonded wine cellars) is amended to read as follows:

93 STAT. 287 26 USC 5002.

26 USC 5301. 26 USC 5352.

26 USC 5361.

26 USC 5362.

"(b) TRANSFERS OF WINE BETWEEN BONDED PREMISES.—

"(1) IN GENERAL.—Wine on which the tax has not been paid or determined may, under such regulations as the Secretary shall prescribe, be transferred in bond between bonded premises. "(2) W I N E TRANSFERRED TO A DISTILLED SPIRITS PLANT MAY NOT

BE REMOVED FOR CONSUMPTION OR SALE AS WINE.—Any wiuC

transferred to the bonded premises of a distilled spirits plant— "(A) may be used in the manufacture of a distilled spirits product, and "(B) may not be removed from such bonded premises for consumption or sale as wine. "(3) CONTINUED LIABILITY FOR TAX.—The liability for tax on wine transferred to the bonded premises of a distilled spirits plant pursuant to paragraph (1) shall (except as otherwise provided by law) continue until the wine is used in a distilled spirits product. "(4) TRANSFER IN BOND NOT TREATED AS REMOVAL FOR CONSUMPTION OR SALE.—For purposes of this chapter, the removal of wine

for transfer in bond between bonded premises shall not be treated as a removal for consumption or sale. "(5) BONDED PREMISES,—For purposes of this subsection, the term 'bonded premises' means a bonded wine cellar or the bonded premises of a distilled spirits plant." (45) SECTION 5363.—Section 5363 (relating to taxpaid wine bottling house operations) is amended by striking out the last 2 sentences thereof. (46) SECTION 5364.—Section 5364 (relating to standard wine premises) is hereby repealed. (47) SECTION 5365.—Section 5365 (relating to segregation of operations) is amended to read as follows: "SEC. 5365. SEGREGATION OF OPERATIONS.

"The Secretary may require by regulations such segregation of operations within the premises, by partitions or otherwise, as may be necessary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine operations and such other operations as are authorized in this subchapter, to prevent substitution with respect to the several methods of producing effervescent wines, and to prevent the commingling of standard wines with other than standard wines."

26 USC 5363. Repeal. 26 USC 5364. 26 USC 5365.