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CHAPTER 51. Distilled Spirits, Wines, and Beer-Continued

SUBCHAPTER F. Bonded and taxpaid wine premises.

Part I. Establishment.

Sec. 5351. Bonded wine cellar...

Sec. 5352. Taxpaid wine bottling house.

Sec. 5353. Bonded wine warehouse..

Sec. 5354. Bond.--.

Sec. 5355. General provisions relating to bonds.

Sec. 5356. Application..

Sec. 5357. Premises.--

Part II. Operations.

Sec. 5361. Bonded wine cellar operations.--

Sec. 5362. Removals of wine from bonded wine cellars.

Sec. 5363. Taxpaid wine bottling house operations...

Sec. 5364. Standard wine premises.-

Sec. 5365. Segregation of operations.

Sec. 5366. Supervision...

Sec. 5367. Records...

Sec. 5368. Gauging, marking, and stamping-

Sec. 5369. Inventories..

Sec. 5370. Losses..

Sec. 5371. Insurance coverage, etc..

Sec. 5372. Sampling --

Sec. 5373. Wine spirits.

Part III. Cellar treatment and classification of wine.

Sec. 5381. Natural wine.----

Sec. 5382. Cellar treatment of natural wine..

Sec. 5383. Amelioration and sweetening limitations for

natural grape wines..

Sec. 5384. Amelioration and sweetening limitations for

natural fruit and berry wines.

Sec. 5385. Specially sweetened natural wines.-

Sec. 5386. Special natural wines.--

Sec. 5387. Agricultural wines.-

Sec. 5388. Designation of wines.-

Part IV. General.

Sec. 5391. Exemption from rectifying and spirits taxes.

Sec. 5392. Definitions..

SUBCHAPTER G. Breweries.

Part I. Establishment.

Sec. 5401. Qualifying documents.

Sec. 5402. Definitions..

Sec. 5403. Cross references.

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 be-

longing to the same brewer.

Sec. 5415. Records and returns...

Sec. 5416. Definitions of bottle and bottling-

SUBCHAPTER H. Miscellaneous plants and 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---

art II. Volatile fruit-flavor concentrate plants.

Sec. 5511. Establishment and operation..

Sec. 5512. Control of products after manufacture..

Part III. Manufacturing bonded warehouses.

Sec, 5521. Establishment and operation.

Sec. 5522. Withdrawal of distilled spirits to manufac-

turing bonded warehouses...

Sec. 5523. Special provisions relating to distilled spirits

and wines rectified in manufacturing

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CHAPTER 51. Distilled Spirits, Wines, and Beer-Continued

SUBCHAPTER I. Miscellaneous general provisions.

Sec. 5551. General provisions relating to bonds---

Sec. 5552. Installation of meters, tanks, and other


Sec. 5553. Supervision of premises and operations...

Sec. 5554. Pilot operations..

Sec. 5555. Records, statements, and returns.

Sec. 5556. Regulations...

Sec. 5557. Officers and agents authorized to investigate,

issue search warrants, and prosecute for


Sec. 5558. Authority of enforcement officers..

Sec. 5559. Determinations....

Sec. 5560. Other provisions applicable...

Sec. 5561. Exemptions to meet the requirements of the

national defense..

Sec. 5562. Exemptions from certain requirements in

cases of disaster..

SUBCHAPTER J. Penalties, seizures, and forfeitures relating to liquors.

Part I. Penalty, seizure, and forfeiture provisions applicable to

distilling, rectifying, and distilled and rectified products.

Sec. 5601. Criminal penalties.-

Sec. 5602. Penalty for tax fraud by distiller..

Sec. 5603. Penalty relating to records, returns, and


Sec. 5604. Penalties relating to stamps, marks, brands,

and containers.-

Sec. 5605. Penalty relating to return of materials used

in the manufacture of distilled spirits, or

from which distilled spirits may be re-


Sec. 5606. Penalty relating to containers of distilled


Sec. 5607. Penalty and forfeiture for unlawful use,

recovery, or concealment of denatured

distilled spirits, or articles...

Sec. 5608. Penalty and forfeiture for fraudulent claims

for export drawback or unlawful relanding-

Sec. 5609. Destruction of unregistered stills, distilling

apparatus, equipment, and materials.--

Sec. 5610. Disposal of forfeited equipment and material

for distilling-----

Sec. 5611. Release of distillery before judgment..

Sec. 5612. Forfeiture of taxpaid distilled spirits remain-

ing on bonded premises...

Sec. 5613. Forfeiture of distilled spirits not stamped,

marked, or branded as required by law...

Sec. 5614. Burden of proof in cases of seizure of spirits.

Sec. 5615. Property subject to forfeiture.

Part II. Penalty and forfeiture provisions applicable to wine and

wine production.

Sec. 5661. Penalty and forfeiture for violation of laws

and regulations relating to wine...

Sec. 5662. Penalty for alteration of wine labels.

Sec. 5663. Cross reference..

Part III. Penalty, seizure, and forfeiture provisions applicable to

beer and brewing.

Sec. 5671. Penalty and forfeiture for evasion of beer tax

and fraudulent noncompliance with re-


Sec. 5672. Penalty for failure of brewer to comply with

requirements and to keep records and file


Sec. 5673. Forfeiture for flagrant and willful removal of

beer without taxpayment.---


CHAPTER 51. Distilled Spirits, Wines, and Beer-Continued

SUBCHAPTER J. Penalties, seizures, and forfeitures relating to liquors


Part III. Penalty, seizure, and forfeiture provisions applicable to

beer and brewing-Continued

Sec. 5674. Penalty for unlawful removal of beer.....

Sec. 5675. Penalty for intentional removal or deface-

ment of brewer's marks and brands...

Sec. 5676. Penalties relating to beer stamps---

Part IV. Penalty, seizure, and forfeiture provisions common to


Sec. 5681. Penalty relating to signs.

Sec. 5682. Penalty for breaking locks or gaining access.

Sec. 5683. Penalty and forfeiture for removal of liquors

under improper brands...

Sec. 5684. Penalties relating to the payment and collec-

tion of liquor taxes..

Sec. 5685. Penalty and forfeiture relating to possession

of devices for emitting gas, smoke, etc.,

explosives and firearms, when violating

liquor laws.

Sec. 5686. Penalty for having, possessing, or using

liquor or property intended to be used in

violating provisions of this chapter..

Sec. 5687. Penalty for offenses not specifically covered.

Sec. 5688. Disposition and release of seized property---

Sec. 5689. Penalty and forfeiture for tampering with a

stamp machine..

Sec. 5690. Definition of the term "person”.

Part V. Penalties applicable to occupational taxes.

Sec. 5691. Penalties for nonpayment of special taxes re-

lating to liquors.

Sec. 5692. Penalties relating to posting of special tax


CHAPTER 52. Tobacco, Cigars, Cigarettes, and Cigarette Papers and Tubes.

SUBCHAPTER A. Definitions; rate and payment of tax; exemption from

tax; and refund and drawback of tax.

Sec. 5701. Rate of tax.--

Sec. 5702. Definitions.

Sec. 5703. Liability for tax and method of payment..

Sec. 5704. Exemption from tax.--

Sec. 5705. Refund or allowance of tax.

Sec. 5706. Drawback of tax.---

Sec. 5707. Floor stocks refund on cigarettes.

Sec. 5708. Losses caused by disaster.

SUBCHAPTER B. Qualification requirements for manufacturers of

tobacco products and cigarette papers and tubes,

export warehouse proprietors, and dealers in

tobacco materials.

Sec. 5711. Bond..

Sec. 5712. Application for permit..

Sec. 5713. Permit...

SUBCHAPTER C. Operations by manufacturers and importers of

tobacco products and cigarette papers and tubes

and export warehouse proprietors.

Sec. 5721. Inventories.---

Sec. 5722. Reports----

Sec. 5723. Packages, marks, labels, notices, and stamps.

SUBCHAPTER D. Operations by dealers in tobacco materials.

Sec. 5731. Shipments and deliveries restricted..

Sec. 5732. Inventory, and statement of shipments and


SUBCHAPTER E. Records of manufacturers of tobacco products and

cigarette papers and tubes, export warehouse

proprietors, and dealers in tobacco materials.

Sec. 5741. Records to be maintained...


CHAPTER 52. Tobacco, Cigars, Cigarettes, and Cigarette Papers and


SUBCHAPTER F. General provisions.

Sec. 5751. Purchase, receipt, possession, or sale of

tobacco products and cigarette papers and

tubes, after removal..

Sec. 5752. Restrictions relating to marks, labels, no-

tices, stamps, and packages..

Sec. 5753. Disposal of forfeited, condemned, and aban-

doned tobacco products, cigarette papers

and tubes, and tobacco materials.

SUBCHAPTER G. Penalties and forfeitures.

Sec. 5761. Civil penalties.--

Sec. 5762. Criminal penalties..

Sec. 5763. Forfeitures..

CHAPTER 53. Machine Guns and Certain Other Firearms.


Part I. Special (occupational) taxes.

Sec. 5801. Tax...

Sec. 5802. Registration.---

Sec. 5803. Exemptions

Part II. Transfer tax.

Sec. 5811. Tax.--.

Sec. 5812. Exemptions-

Sec. 5813. Stamps..

Sec. 5814. Order forms..

Part III. Tax on making firearms.

Sec. 5821. Rate, exceptions, etc..

Part IV. Other taxes.

Sec. 5831. Cross reference...

SUBCHAPTER B. General provisions.

Sec. 5841. Registration of persons in general.

Sec, 5842. Books, records and returns..-

Sec. 5843. Identification of firearms..

Sec. 5844. Exportation----

Sec. 5845. Importation.--

Sec. 5846. Other laws applicable-

Sec. 5847. Regulations.

Sec. 5848. Definitions..

Sec. 5849. Citation of chapter.....

SUBCHAPTER C. Unlawful acts.

Sec. 5851. Possessing firearms illegally --

Sec. 5852. Removing or changing identification marks..

Sec. 5853. Importing firearms illegally--

Sec. 5854. Failure to register and pay special tax----

Sec. 5855. Unlawful transportation in interstate com-


SUBCHAPTER D. Penalties and forfeitures.

Sec. 5861. Penalties...

Sec. 5862. Forfeitures.-

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CHAPTER 61. Information and Returns-Continued

SUBCHAPTER A. Returns and records—Continued

Part II. Tax returns or statements—Continued

Subpart B. Income tax returns—Continued

Sec. 6014. Income tax return-tax not computed by Page



Sec. 6015. Declaration of estimated income tax by



Sec. 6016. Declarations of estimated income tax by

corporations -


Sec. 6017. Self-employment tax returns.


Subpart C. Estate and gift tax returns.

Sec. 6018. Estate tax returns.


Sec. 6019. Gift tax returns.


Subpart D. Miscellaneous provisions.

Sec. 6020. Returns prepared for or executed by Secre-



Sec. 6021. Listing by Secretary of taxable objects owned

by nonresidents of internal revenue dis-



Part III. Information returns.

Subpart A. Information concerning persons subject to spe-

cial provisions.

Sec. 6031. Return of partnership income..


Sec. 6032. Returns of banks with respect to common

trust funds..


Sec. 6033. Returns by exempt organizations.


Sec. 6034. Returns by trusts claiming charitable deduc-

tions under section 642 (c)--


Sec. 6035. Returns of officers, directors, and share-

holders of foreign personal holding com-



Sec. 6036. Notice of qualification as executor or re-



Sec. 6037. Return of electing small business corporation. 891

Sec. 6038. Information with respect to certain foreign



Sec. 6039. Cross references


Subpart B. Information concerning transactions with other


Sec. 6041. Information at source.


Sec. 6042. Returns regarding corporate dividends, earn-

ings, and profits...


Sec. 6043. Return regarding corporate dissolution or



Sec. 6044. Returns regarding patronage dividends.. 895

Sec. 6045. Returns of brokers....


Sec. 6046. Returns as to creation or organization, or

reorganization, of foreign corporations... 896

Subpart C. Information regarding wages paid employees.

Sec. 6051. Receipts for employees...


Part IV. Signing and verifying of returns and other documents.

Sec. 6061. Signing of returns and other documents... 897

Sec. 6062. Signing of corporation returns.


Sec. 6063. Signing of partnership returns.-


Sec. 6064. Signature presumed authentic..


Sec. 6065. Verification of returns ----


Part V. Time for filing returns and other documents.

Sec. 6071. Time for filing returns and other documents. 898

Sec. 6072. Time for filing income tax returns...


Sec. 6073. Time for filing declarations of estimated in-

come tax by individuals...


Sec. 6074. Time for filing declarations of estimated in-

come tax by corporations.


Sec. 6075. Time for filing estate and gift tax returns.- 900

Part VI. Extension of time for filing returns.

Sec. 6081. Extension of time for filing returns..


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