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PART II-OPERATIONS

Sec. 5411. Use of brewery.

Sec. 5412. Removal of beer in containers or by pipeline.

Sec. 5413. Brewers procuring beer from other brewers.

Sec. 5414. Removals from one brewery to another belonging to the same brewer.

Sec. 5415. Records and returns.

Sec. 5416. Definitions of bottle and bottling.

SEC. 5411. USE OF BREWERY.

The brewery shall be used under regulations prescribed by the Secretary or his delegate only for the purpose of producing beer, cereal beverages containing less than one-half of one percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts; of bottling beer and cereal beverages; of drying spent grain from the brewery; of recovering carbon dioxide and yeast; and of producing and bottling soft drinks; and for such other purposes as the Secretary or his delegate by regulation may find will not jeopardize the revenue. The bottling of beer and cereal beverages shall be conducted only in the brewery bottle house which shall consist of a separate portion of the brewery designated for that purpose.

SEC. 5412. REMOVAL OF BEER IN CONTAINERS OR BY PIPELINE.

Beer may be removed from the brewery for consumption or sale only in hogsheads, barrels, kegs, bottles, and similar containers, marked, branded, or labeled in such manner as the Secretary or his delegate may by regulation require, except that beer may be removed from the brewery by pipeline to contiguous distilled spirits plants

under section 5222.

SEC. 5413. BREWERS PROCURING BEER FROM OTHER BREWERS.

A brewer, under such regulations as the Secretary or his delegate shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.

SEC. 5414. REMOVALS FROM ONE BREWERY TO ANOTHER BELONGING TO THE SAME BREWER.

Beer may be removed from one brewery to another brewery belonging to the same brewer, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary or his delegate by regulations shall prescribe. The removal from one brewery to another brewery belonging to the same brewer shall be deemed to include any removal from a brewery owned by one corporation to a brewery owned by another corporation when (1) one such corporation owns the controlling interest in the other such corporation, or (2) the controlling interest in each such corporation is owned by the same person or persons.

SEC. 5415. RECORDS AND RETURNS.

(a) RECORDS.-Every brewer shall keep records, in such form and containing such information as the Secretary or his delegate shall prescribe by regulations as necessary for protection of the revenue. These records shall be preserved by the person required to keep such records for such period as the Secretary or his delegate shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer.

(b) RETURNS.-Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary or his delegate shall by regulation prescribe.

SEC. 5416. DEFINITIONS OF BOTTLE AND BOTTLING.

For purposes of this subchapter, the word "bottle" means a bottle, can, or similar container, and the word "bottling" means the filling of bottles, cans, and similar containers.

Subchapter H-Miscellaneous Plants and Warehouses

Part I. Vinegar plants.

Part II. Volatile fruit-flavor concentrate plants.

Part III. Manufacturing bonded warehouses.

PART I-VINEGAR PLANTS

Sec. 5501. Establishment.

Sec. 5502. Qualification.

Sec. 5503. Construction and equipment.

Sec. 5504. Operation.

Sec. 5505. Applicability of provisions of this chapter.

SEC. 5501. ESTABLISHMENT.

Plants for the production of vinegar by the vaporizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manufacture of vinegar on the premises, may be established under this part.

SEC. 5502. QUALIFICATION.

(a) REQUIREMENTS.-Every person, before commencing the business of manufacturing vinegar by the vaporizing process, and at such other times as the Secretary or his delegate may by regulations prescribe, shall make application to the Secretary or his delegate for the registration of his plant and receive permission to operate. No application required under this section shall be approved until the applicant has complied with all requirements of law, and regulations prescribed by the Secretary or his delegate, in relation to such business. With respect to any change in such business after approval of an application, the Secretary or his delegate may by regulations authorize the filing of written notice of such change or require the filing of an application to make such change.

(b) FORM OF APPLICATION.-The application required by subsection (a) shall be in such form and contain such information as the Secretary or his delegate shall by regulations prescribe to enable him to determine the identity of the applicant, the location and extent of the premises, the type of operations to be conducted on such premises, and whether the operations will be in conformity with law and regulations.

SEC. 5503. CONSTRUCTION AND EQUIPMENT.

Plants established under this part for the manufacture of vinegar by the vaporizing process shall be constructed and equipped in accordance with such regulations as the Secretary or his delegate shall prescribe.

SEC. 5504. OPERATION.

(a) GENERAL.-Any manufacturer of vinegar qualified under this part may, under such regulations as the Secretary or his delegate shall prescribe, separate by a vaporizing process the distilled spirits from

the mash produced by him, and condense the vapor by introducing it into the water or other liquid used in making vinegar in his plant.

(b) REMOVALS.-No person shall remove, or cause to be removed, from any plant established under this part any vinegar or other fluid or material containing a greater proportion than 2 percent of proof spirits.

(c) RECORDS.-Every person manufacturing vinegar by the vaporizing process shall keep such records and file such reports as the Secretary or his delegate shall by regulations prescribe of the kind and quantity of materials received on his premises and fermented or mashed, the quantity of low wines produced, the quantity of such low wines used in the manufacture of vinegar, the quantity of vinegar produced, the quantity of vinegar removed from the premises, and such other information as may by regulations be required. Such records, and a copy of such reports, shall be preserved as regulations shall prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.

SEC. 5505. APPLICABILITY OF PROVISIONS OF THIS CHAPTER.

(a) TAX. The taxes imposed by subchapter A shall be applicable to any distilled spirits produced in violation of section 5501 or removed in violation of section 5504 (b).

(b) PROHIBITED PREMISES.-Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601 (a) (6).

(c) ENTRY AND EXAMINATION OF PREMISES.-The provisions of section 5203 (b), (c), and (d), relating to right of entry and examination, furnishing facilities and assistance, and authority to break up grounds or walls, shall be applicable to all premises established under this part, and to all proprietors thereof, and their workmen or other persons employed by them.

(d) REGISTRATION OF STILLS.-Stills on the premises of plants established under this part shall be registered as provided in section 5179.

(e) INSTALLATION OF METERS, TANKS, AND OTHER APPARATUS.— The provisions of section 5552 relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part.

(f) ASSIGNMENT OF INTERNAL REVENUE OFFICERS.-The provisions of section 5553 (a) relating to the assignment of internal revenue officers shall be applicable to plants established under this part.

(g) AUTHORITY TO WAIVE RECORDS, STATEMENTS, AND RETURNS. — The provisions of section 5555 (b) relating to the authority of the Secretary to waive records, statements, and returns shall be applicable to records, statements, or returns required by this part.

(h) REGULATIONS. The provisions of section 5556 relating to the prescribing of regulations shall be applicable to this part.

(i) PENALTIES.-The penalties and forfeitures provided in sections 5601 (a) (1), (6), and (12), 5601 (b) (1), 5603, 5615 (1) and (4), 5686, and 5687 shall be applicable to this part.

(j) OTHER PROVISIONS.-This chapter (other than this part and the provisions referred to in subsection (a), (b), (c), (d), (e), (f), (g), (h), and (i) shall not be applicable with respect to plants established or operations conducted under this part.

PART II-VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS

Sec. 5511. Establishment and operation.

Sec. 5512. Control of products after manufacture.

SEC. 5511. ESTABLISHMENT AND OPERATION.

This chapter (other than sections 5178 (a) (2) (C), 5179, 5203 (b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if

(1) such concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and

(2) such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture; and

(3) the manufacturer thereof makes such application, keeps such records, renders such reports, files such bonds, and complies with such other requirements with respect to the production, removal, sale, transportation, and use of such concentrate and of the mash or juice from which such concentrate is produced, as the Secretary or his delegate may by regulations prescribe as necessary for the protection of the revenue.

SEC. 5512. CONTROL OF PRODUCTS AFTER MANUFACTURE.

For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-flavor concentrates sold, transported, or used in violation of law or regulations, see section 5001 (a) (7).

PART III-MANUFACTURING BONDED WAREHOUSES

Sec. 5521. Establishment and operation.

Sec. 5522. Withdrawal of distilled spirits to manufacturing bonded warehouses.

Sec. 5523. Special provisions relating to distilled spirits and wines rectified in manufacturing bonded warehouses.

SEC. 5521. ESTABLISHMENT AND OPERATION.

(a) ESTABLISHMENT.-All medicines, preparations, compositions, perfumery, cosmetics, cordials, and other liquors manufactured wholly or in part of domestic spirits, intended for exportation, as provided by law, in order to be manufactured and sold or removed, without being charged with duty and without having a stamp affixed thereto, shall, under such regulations as the Secretary or his delegate may prescribe, be made and manufactured in warehouses similarly constructed to those known and designated in Treasury regulations as bonded warehouses, class six. The manufacturer shall first give satisfactory bonds to the Secretary or his delegate for the faithful observance of all the provisions of law and the regulations as aforesaid, in amount not less than half of that required by the regulations of the Secretary or his delegate from persons allowed bonded warehouses. (b) SUPERVISION.-All labor performed and services rendered under this section shall be under the supervision of an officer of the customs, and at the expense of the manufacturer.

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