Page:United States Statutes at Large Volume 93.djvu/324

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PUBLIC LAW 96-000—MMMM. DD, 1979

93 STAT. 292

PUBLIC LAW 96-39—JULY 26, 1979 (f) SECRETARY DEFINED.—For purposes of this section, the term "Secretary" means the Secretary of the Treasury or his delegate. SEC. 809. TRANSITIONAL RULES RELATING TO ALL-IN-BOND METHOD.

26 USC 5171 note. 26 USC 5171.

(a) N E W APPLICATION REQUIRED.—

(1) IN GENERAL.—For purposes of section 5171 of the Internal Revenue C6de of 1954 (relating to establishment of distilled spirits plants), each person who intends to continue any distilled spirits operation at a premises after December 31, 1979, shall be treated as intending to establish a distilled spirits plant on such premises on January 1, 1980. (2) CURRENT REGISTRATION TO REMAIN IN EFFECT.—Notwith-

standing paragraph (1), the registration of any person under section 5171 of the Internal Revenue Code of 1954 which is in effect on December 31, 1979, shall remain in effect until final action on the application required by paragraph (1). (b) CONTINUING OPERATIONS AT EXISTING PREMISES.—With respect to any operation which was permitted to be conducted on May 1, 1979, at premises which were registered on such date under section 5171 of the Internal Revenue Code of 1954, the determination of whether such premises qualify for registration under such section as a distilled spirits plant shall be made without regard to whether or not— (1) the person engaged in operations at such premises is registered under such section with respect to such premises as a distiller or warehouseman, and (2) such premises meet the minimum capacity and level of activity requirements for that type of operation. 26 USC 5173 note.

(c) N E W BOND REQUIRED.—For purposes of section 5173 of the

Internal Revenue Code of 1954 (relating to bonds), each person who intends to continue operation at a premises after December 31, 1979, shall be treated as intending to establish a distilled spirits plant on such premises on January 1, 1980. SEC. 810. EFFECTIVE DATE.

26 USC 5001 note.

The amendments made by this title shall take effect on January 1, 1980. Subtitle B—Tariff Treatment SEC. 851. REPEAL OF PROVISION THAT EACH WINE GALLON IS TO BE COUNTED AS AT LEAST ONE PROOF GALLON.

19 USC 1202.

19 USC 1202.

The first sentence of headnote 2 to part 12 of schedule 1 of the Tariff Schedules of the United States is amended to read as follows: "The standard for determining the proof of brandy and other spirits or liquors of any kind when imported is the same as that which is defined in the laws relating to internal revenue." SEC. 852. CHANGES IN RATES OF DUTY. So much of subpart D of part 12 of schedule 1 of the Tariff Schedules of the. United States as follows headnote 1 is amended to read as follows: Aquavit: 168.04

In containers each holding not over 1 gallon.

$2.20 per proof gal.

168.06

In containers each holding over 1 gallon.

42t per proof gal-

Arrack: 168.09

$7.62 per proof gal. $5.00 per proof gal.