9 1 STAT. 1364 26 USC 5178.
PUBLIC LAW 95-176—NOV. 14, 1977 distilled spirits under section 5178(a)(4)(A) ( i i), which are stamped and labeled as bottled in bond for domestic consumption, may return cases of such bottled distilled spirits to appropriate storage facilities on the bonded premises of the distilled spirits plant where bottled for storage pending withdrawal for any purpose for which distilled spirits bottled under section 5178(a)(4)(A)(i) may be w i t h d r a w n from bonded premises. "(d)
APPLICABILITY OF CHAPTER TO DISTILLED SPIRITS RETURNED
TO BONDED PREMISES.—Except as otherwise provided in this section, all provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return. "(e)
Bonded warehousing facilities, export storage.
26 USC 5178. Ante, p. 1363. Stamps.
26 USC 5205. Distilled spirits, foreign embassy use. 26 USC 5066. 26 USC 5233. 26 USC 5214.
Records and reports. 26 USC 5207.
Abatement, remittance, credit or refund. 26 USC 5008.
26 USC 5001. 26 USC 7652.
CROSS REFERENCES,—
"(1) For provisions relating to the remission, abatement, credit, or refund of tax on distilled spirits returned to bonded premises under this ' section, see section 5008(d). "(2) For provisions relating to the establishment of an export storage facility on the bonded premises of a distilled spirits plant, see section 5178(a)(3)(D)." (b) Section 5178(a)(3) of such Code is amended by a d d i n g at the end thereof the following new subparagraph: " (D) A proprietor who has established facilities for the storage on bonded premises of distilled spirits under subparagraph (C) may establish a portion of such premises as an export storage facility for the storage of distilled spirits returned to bonded premises under section 5215(b)." (c) Section 5205(c)(2) of such Code is amended by adding a t the end thereof the following new sentence: "This paragraph shall also apply to every container of distilled spirits returned to the bonded premises under the provisions of section 5215(b). ". (d) The heading and the first sentence of paragraph (1) of section 5066(a) of such Code are amended to read as follows: " (1)
BOTTLED DISTILLED SPIRITS WITHDRAWN FROM BONDED PREM-
ISES.—Under such regulations as the Secretary may prescribe, distilled spirits bottled in bond for export under the provisions of section 5233, or bottled distilled spirits returned to bonded premises under section 5215(b), may be withdrawn from bonded premises as provided in section 5 2 1 4 (a)(4) for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored in bond for entry therein pending withdrawal therefrom as provided in subsection (b). " (e) Section 5207(a) of such Code is amended— (1) by striking out " and " at the end of paragraph (9), (2) by redesignating present paragraph (10) as (11), and (3) by inserting after paragraph (9) the following new paragraph: "(10) the kind and quantity of distilled spirits returned to bonded premises, and". (f) Section 5008(d) of such Code is amended to read as follows; "(d)
DISTILLED SPIRITS RETURNED TO BONDED P R E M I S E S. —
" (1) GENERAL.—Whenever any distilled spirits withdrawn from bonded premises on payment or determination of tax are returned to the bonded premises of a distilled spirits p l a n t under section 5215(a), the Secretary shall abate, remit, or (without interest) credit or refund the tax imposed under section 5001(a)(1) (or the tax equal to such tax imposed under section 7652) on the spirits so returned.
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