LIQUOR 335 SEC. 2882. ENTRY FOR WITHDRAWAL FROM WAREHOUSE. (a) ATwroRIzATIoN. -Any distilled spirits may, on payment of the tax thereon, be withdrawn from warehouse on application to the col- lector of the district in charge of such warehouse, on making a with- drawal entry in duplicate and in the following form: ENTRY FOR WITHDRAWAL OF DISTITLED SPIRITS FROM WAREHOUSE TAX PAID Entry of distilled spirits to be withdrawn, on payment of the tax, from internal revenue bonded warehouse number , situated in the - district of - ,by- , deposited on the -- day of- , anno Domini -- ,by , in said warehouse. And the entry shall specify the whole number of casks or packages, with the marks and serial numbers thereon the number of gauge or wine gallons, and of proof gallons and taxable gallons, and the amount of the tax on the distilled spirits contained in them at the time they were deposited in the internal revenue bonded warehouse; and said entry shall also specify the number of gauge or wine gallons, and of proof gallons, and taxable gallons contained in said casks or packages at the time application shall be made for the withdrawal thereof; and on payment of the tax the collector shall issue his order to the store- keeper-gauger in charge of the warehouse for the delivery. One of said entries shall be filed in the office of the collector, and the other transmitted by him to the Commissioner. (b) TRANSFER OB DUIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2883. TRANSFER OF SPIRITS AT REGISTERED DISTILLERIES. (a) REQunEMENTs. - Subject to the provisions of existing law, spirits produced at registered distilleries and reduced in the receiving cisterns in such distilleries to not more than one hundred and fifty- nine degrees of proof and not less than one hundred degrees of proof, may be transferred, by means of pipe lines, direct to storage tanks in the internal revenue bonded warehouse located on the bonded premises where produced and be warehoused in such storage tanks, or they may be drawn into approved containers and transferred to any internal revenue bonded warehouse for storage therein, or they may be taxpaid in such approved containers in such cistern rooms, without being entered into an internal revenue bonded warehouse. Such spirits may be drawn into approved containers from storage tanks in internal revenue bonded warehouse located on the bonded premises of the distillery either for storage in bond or tax payment. Such spirits, upon tax payment, may be transported in approved containers for use for beverage purposes only. The Commissioner, with the approval of the Secretary, is hereby empowered to prescribe all necessary regulations relating to the drawing off, transferring, gauging, storing, and transportation of such spirits; the records to be kept and returns to be made; the size and kind of containers to be used; the marking, branding, numbering, and stamping of such containers; the kind of stamps, if any, to be used; and the kind of bond and the penal sum thereof: Provided,That under the provisions of this section insofar as applicable, the Commissioner may, under rules and regulations to be by him prescribed, subject to the approval of the Secretary, permit the transfer of fortifying spirits containing more than one hundred and fifty-nine degrees proof up to and includ- ing one hundred and ninety-two degrees proof by pipe line from registered fruit distilleries and receiving cisterns in such distilleries to storage tanks in the internal-revenue bonded warehouse located on the distillery premises to be warehoused in such storage tanks and transferred by pipe line to the fortification rooms of contiguous wineries when required.