Page:United States Statutes at Large Volume 93.djvu/320

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PUBLIC LAW 96-000—MMMM. DD, 1979

93 STAT. 288 26 USC 5381.

26 USC 5391.

Repeal. ^^ use 26 USC 5551.

26 USC 5601.

PUBLIC LAW 96-39—JULY 26, 1979 (48) SECTION 5381.—The last sentence of section 5381 (relating to natural wine) is amended to read as follows: "Any wine conforming to such definition except for having become substandard by reason of its condition shall be deemed not to be natural wine, unless the condition is corrected." (49) SECTION 5391.—Section 5391 (relating to exemption from rectifying and spirits taxes) is amended to read as follows: "SEC. 5391. EXEMPTION FROM DISTILLED SPIRITS TAXES. "Notwithstanding any other provision of law, the tax imposed by section 5001 on distilled spirits shall not, except as provided in this subchapter, be assessed, levied, or collected from the proprietor of any bonded wine cellar with respect to his use of wine spirits in wine production, in such premises; except that, whenever wine or wine spirits are used in violation of this subchapter, the applicable tax imposed by section 5001 shall be collected unless the proprietor satisfactorily shows that such wine or wine spirits were not knowingly used in violation of law." (50) SECTIONS 5521,5522, AND 5523.—Part III of subchapter H of chapter 51 (sections 5521,5522, and 5523, relating to manufacturing bonded warehouses) is hereby repealed. (51) SECTION 5551.—Subsection (a) of section 5551 (relating to general provisions relating to bonds) is amended by striking out "bonded warehouseman, rectifier," each place it appears and inserting in lieu thereof "warehouseman, processor,". (52) SECTION 560i.— (A) Paragraph (2) of section 5601(a) (relating to criminal penalties) is amended to read as follows: "(2) FAILURE TO FILE APPLICATION.—engages in the business of a distiller or processor without having filed application for and received notice of registration, as required by section 5171(c); or". (B) Paragraphs (3) and (5) of section 5601(a) are each amended by striking out "bonded warehouseman, rectifier, or bottler" and inserting in lieu thereof "warehouseman, or processor". (C) Paragraph (4) of section 5601(a) is amended to read as follows: "(4) FAILURE OR REFUSAL OF DISTILLER, WAREHOUSEMAN, OR PROCESSOR TO GIVE BOND.—carries on the business of a distiller,

warehouseman, or processor without having given bond as required by law; or". (D) Paragraph (10) of section 5601(a) is amended to read as follows: "(10) UNLAWFUL PROCESSING.—engages in or carries on the business of a processor— "(A) with intent to defraud the United States of any tax on the distilled spirits processed by him; or "(B) with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits; or". (E) Paragraph (11) of section 5601(a) is amended to read as follows: "(11) UNLAWFUL PURCHASE, RECEIPT, OR PROCESSING OF DISTILLED SPIRITS.—purchases, receives, or processes any distilled

spirits, knowing or having reasonable grounds to believe that any tax due on such spirits has not been paid or determined as required by law; or".