(C) The Secretary or his delegate is authorized to order and require such identification of, changes of, or additions to, distilling apparatus, connecting pipes, pumps, tanks, or any machinery connected with or used in or on the bonded premises, or require to be put on any of the stills, tubs, pipes, tanks, or other equipment, such fastenings, locks or seals as he may deem necessary to facilitate inspection and afford adequate security to the revenue. (3) BONDED WAREHOUSING FACILITIES. (A) Any person establishing a distilled spirits plant for the production of distilled spirits may, as described in his application for registration, establish warehousing facilities on the bonded premises of such plant. (B) Distilled spirits plants for the bonded warehousing of distilled spirits elsewhere than as described in subparagraph (A) may be established at the discretion of the Secretary or his delegate, by proprietors referred to in subparagraph (Å) or by other persons, under such regulations as the Secretary or his delegate shall prescribe. (C) Facilities for the storage on bonded premises of distilled spirits in casks, packages, cases, or similar portable approved containers shall be established in a room or building used exclusively for the storage, bottling, or packaging of distilled spirits, and activities related thereto. (4) BOTTLING FACILITIES. (A) The proprietor of a distilled spirits plant authorized to store distilled spirits in casks, packages, cases, or similar portable approved containers on bonded premises may establish a separate portion of such premises for the bottling in bond of distilled spirits under section 5233 prior to payment or determination of the internal revenue tax. (B) Facilities for rectification of distilled spirits or wines upon which the tax has been paid or determined, may be established as a separate distilled spirits plant or as a part of a distilled spirits plant qualified for the production or bonded warehousing of distilled spirits. Such facilities, when qualified, may be used for the rectification of distilled spirits or wines, or the bottling or packaging of rectified or unrectified distilled spirits or wines on which the tax has been paid or determined. (C) Facilities for bottling or packaging any distilled spirits upon which the tax has been paid or determined (other than bottling facilities established under subparagraph (B)), may be established and maintained only by a State or political subdivision thereof, or by the proprietor of a distilled spirits plant qualified for the production or bonded warehousing of distilled spirits, as a part of such plant or as a separate distilled spirits plant. Such facilities, when qualified, may be used for the bottling or packaging of rectified or unrectified distilled spirits or wines but may not be used for the rectification of distilled spirits or wines. (D) Bottling premises established under subparagraphs (B) or (C) may not be located on bonded premises, and if the distilled spirits plant contains both bonded premises and bottling premises they shall be separated by such means or in such manner as the Secretary or his delegate may by regulations prescribe. (5) DENATURING FACILITIES.-The Secretary or his delegate may by regulations require such arrangement and segregation of denaturing facilities as he deems necessary. (b) USE OF PREMISES FOR OTHER BUSINESSES.-The Secretary or his delegate may authorize the carrying on of such other businesses (not specifically prohibited by section 5601 (a) (6)) on premises of distilled spirits plants, as he finds will not jeopardize the revenue. Such other businesses shall not be carried on until an application to carry on such business has been made to and approved by the Secretary or his delegate. (c) CROSS REFERENCES. (1) For provisions authorizing the Secretary or his delegate to require installation of meters, tanks, and other apparatus, see section 5552. (2) For penalty for distilling on prohibited premises, see section 5601 (a) (6). (3) For provisions relating to the bottling of distilled spirits labeled as alcohol, see section 5235. (4) For provisions relating to the unauthorized use of distilled spirits in any manufacturing process, see section 5601 (a) (9). SEC. 5179. REGISTRATION OF STILLS. (a) REQUIREMENTS.-Every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register such still or apparatus with the Secretary or his delegate immediately on its being set up, by subscribing and filing with the Secretary or his delegate a statement, in writing, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its capacity, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used (except that stills or distilling apparatus not used or intended to be used for the distillation, redistillation, or recovery of distilled spirits are not required to be registered under this section). (b) CROSS REFERENCES. (1) For penalty and forfeiture provisions relating to unregistered stills, see section 5601 (a) (1), 5601 (b) (1), and 5615 (1). (2) For provisions requiring permit to set up still, boiler or other vessel for distilling, see section 5105. SEC. 5180. SIGNS. (a) REQUIREMENTS.-Every person engaged in distilling, bonded warehousing, rectifying, or bottling of distilled spirits shall place and keep conspicuously on the outside of his place of business a sign showing the name of such person and denoting the business, or businesses, in which engaged. The sign required by this subsection shall be in such form and contain such information as the Secretary or his delegate shall by regulations prescribe. (b) PENALTY.— For penalty and forfeiture relating to failure to post sign or improperly posting such sign, see section 5681. SEC. 5181. CROSS REFERENCES. For provisions requiring payment of special (occupational) tax as rectifier, see section 5081, or as wholesale liquor dealer, see section 5111, or as retail liquor dealer, see section 5121. Subchapter C-Operation of Distilled Spirits Plants Part I. General provisions. Part II. Operations on bonded premises. PART I-GENERAL PROVISIONS Sec. 5201. Regulation of operations. Sec. 5202. Supervision of operations. Sec. 5203. Entry and examination of premises. Sec. 5205. Stamps. Sec. 5206. Containers. Sec. 5207. Records and reports. SEC. 5201. REGULATION OF OPERATIONS. (a) GENERAL.-Proprietors of distilled spirits plants shall conduct their operations relating to the production, storage, denaturing, rectification, and bottling of distilled spirits, and all other operations authorized to be conducted on the premises of such plants, under such regulations as the Secretary or his delegate shall prescribe. (b) DISTILLED SPIRITS FOR INDUSTRIAL USES.-The regulations of the Secretary or his delegate under this chapter respecting the production, warehousing, denaturing, distribution, sale, export, and use of distilled spirits for industrial purposes shall be such as he deems necessary, advisable, or proper to secure the revenue, to prevent diversion to illegal uses, and to place the distilled spirits industry and other industries using such distilled spirits as a chemical raw material or for other lawful industrial purposes on the highest possible plane of scientific and commercial efficiency and development consistent with the provisions of this chapter. Where nonpotable chemical mixtures containing distilled spirits are produced for transfer to the bonded premises of a distilled spirits plant for completion of processing, the Secretary or his delegate may waive any provision of this chapter with respect to the production of such mixtures, and the processing of such mixtures on the bonded premises shall be deemed to be production of distilled spirits for purposes of this chapter. (c) HOURS OF OPERATIONS.-The Secretary or his delegate may prescribe regulations relating to hours for distillery operations and to hours for removal of distilled spirits from distilled spirits plants; however, such regulations shall not be more restrictive, as to any operation or function, than the provisions of internal revenue law and regulations relating to such operation or function in effect on the day preceding the effective date of this section. (d) IDENTIFICATION OF DISTILLED SPIRITS.-The Secretary or his delegate may provide by regulations for the addition of tracer elements to distilled spirits to facilitate the enforcement of this chapter. Tracer elements to be added to distilled spirits at any distilled spirits plant under provisions of this subsection shall be of such character and in such quantity as the Secretary or his delegate may authorize or require, and such as will not impair the quality of the distilled spirits for their intended use. SEC. 5202. SUPERVISION OF OPERATIONS. (a) GENERAL.-The operations on the premises of distilled spirits plants shall be conducted under such supervision as the Secretary or his delegate shall by regulation prescribe. The Secretary or his delegate shall assign such number of internal revenue officers to distilled spirits plants as he deems necessary to maintain supervision of the operations conducted on such premises. (b) REMOVAL OF DISTILLED SPIRITS FROM DISTILLING SYSTEM.The removal of distilled spirits from the closed distilling system shall be controlled by Government locks or seals, or by meters or other devices or methods as the Secretary or his delegate may prescribe. (c) STORAGE TANKS.-Approved containers for the storage of distilled spirits on bonded premises (other than containers required by subsection (d) to be in a locked room or building or those containing distilled spirits denatured as authorized by law) shall be kept securely closed, and the flow of distilled spirits into and out of such containers shall be controlled by Government locks or seals, or by meters or other devices or methods as the Secretary or his delegate may prescribe. (d) STORAGE ROOMS OR BUILDINGS.-Distilled spirits (other than denatured distilled spirits) on bonded premises in casks, packages, cases, or similar portable approved containers must be stored in a room or building provided as required by section 5178 (a) (3) (C), which room or building shall be in the joint custody of the internal revenue officer assigned to such premises and the proprietor thereof, and shall be kept securely locked with Government locks and at no time be unlocked or opened, or remain open, except when such officer or person who may be designated to act for him is on the premises. Deposits of distilled spirits in, or removals of distilled spirits from, such room or building shall be under such supervision by internal revenue officers as the Secretary or his delegate shall by regulations prescribe. (e) DENATURATION OF DISTILLED SPIRITS.-The denaturation of distilled spirits on bonded premises shall be conducted under such supervision and controlled by such meters or other devices or methods as the Secretary or his delegate shall prescribe. (f) GAUGING.--The gauge of production of distilled spirits, gauge for determination of the tax imposed under section 5001 (a) (1), and gauge for tax-free removal of other than denatured distilled spirits from bonded premises, shall be made or supervised by internal revenue officers, under such regulations as the Secretary or his delegate shall prescribe. (g) BOTTLING IN BOND.-The bottling of distilled spirits in bond shall be supervised by the internal revenue officer assigned to the premises in such manner as the Secretary or his delegate shall by regulations prescribe. SEC. 5203. ENTRY AND EXAMINATION OF PREMISES. (a) KEEPING PREMISES ACCESSIBLE.-Every proprietor of a distilled spirits plant shall furnish the Secretary or his delegate such keys as may be required for internal revenue officers to gain access to the premises and any structures thereon, and such premises shall always be kept accessible to any officer having such keys. (b) RIGHT OF ENTRY AND EXAMINATION.-It shall be lawful for any internal revenue officer at all times, as well by night as by day, to enter any distilled spirits plant, or any other premises where distilled spirits are produced or rectified, or structure or place used in connection therewith for storage or other purposes; to make examination of the materials, equipment, and facilities thereon; and make such gauges and inventories as he deems necessary. Whenever any officer, having demanded admittance, and having declared his name and office, is not admitted into such premises by the proprietor or other person having charge thereof, it shall be lawful for such officer, at all times, as well by night as by day, to use such force as is necessary for him to gain entry to such premises. (c) FURNISHING FACILITIES AND ASSISTANCE.-On the demand of any internal revenue officer or agent, every proprietor of a distilled spirits plant shall furnish the necessary facilities and assistance to enable the officer or agent to gauge the spirits in any container or to examine any apparatus, equipment, containers, or materials on such premises. Such proprietor shall also, on demand of such officer or agent, open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of the internal revenue officer in charge. (d) AUTHORITY TO BREAK UP GROUNDS OR WALLS.-It shall be lawful for any internal revenue officer, and any person acting in his aid, to break up the ground on any part of a distilled spirits plant or any other premises where distilled spirits are produced or rectified, or any ground adjoining or near to such plant or premises, or any wall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil; and, upon finding any such pipe or conveyance leading therefrom or thereto, to break up any ground, house, wall, or other place through or into which such pipe or other conveyance leads, and to break or cut away such pipe or other conveyance, and turn any cock, or to examine whether such pipe or other conveyance conveys or conceals any distilled spirits, mash, wort, or beer, or other liquor, from the sight or view of the officer, so as to prevent or hinder him from taking a true account thereof. (e) PENALTY. For penalty for violation of this section, see section 5687. SEC. 5204. GAUGING. (a) GENERAL.-The Secretary or his delegate may by regulations require the gauging of distilled spirits for such purposes, in addition to those specified in section 5202 (f), as he may deem necessary, and all required gauges shall be made at such times and under such conditions as he may by regulations prescribe. (b) GAUGING INSTRUMENTS.-For the determination of tax and the prevention and detection of frauds, the Secretary or his delegate may prescribe for use such hydrometers, saccharometers, weighing and |