(d) TRANSFER OF DTIEs.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3033. WITHDRAWAL OF WINE SPIRITS. (a) REGULATIONS. -Under such regulations and official supervision, and upon the execution of such entries and the giving of such bonds, bills of lading, and other security as the Commissioner, with the ap- proval of the Secretary, shall prescribe, any producer of pure sweet wines as defined by section 3036 (a) may withdraw wine spirits from any internal revenue bonded warehouse in original packages or from any registered distillery in any quantity not less than eighty wine gallons, and may use so much of the same as may be required by him under such regulations, and after the filing of such notices and bonds and the keeping of such records and the rendition of such reports as to materials and products and the disposition of the same as the Com- missioner, with the approval of the Secretary, shall prescribe in fortifying the pure sweet wines made by him and for no other purpose, in accordance with the limitations and provisions of this section; and the Commissioner, with the approval of the Secretary, is authorized whenever he shall deem it to be necessary for the prevention of violations of this law to prescribe that wine spirits withdrawn under this section shall not be used to fortify wines except at a certain distance prescribed by him from any distillery, rectifying house, winery, or other establishment used for producing or storing distilled spirits, or for making or storing wines other than wines which are so fortified, and that in the building in which such fortifica- tion of wines is practiced no wines or spirits other than those per- mitted by this regulation shall be stored in any room or part of the building in which fortification of wines is practiced. (b) CROSS REFEENCES.- For loss allowance in case of grape brandy withdrawn for use and fortification of sweet wines and accidentally destroyed prior to such use, while stored in the fortifying room on the winery premises, see section 2901 (b). For loss allowance in case of spirits in possession of common carriers, see section 2901 (c). (c) TmRNSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3034. SUPERVISION OF FORTIFICATION OF SWEET WINE. (a) UsE.- The use of wine spirits for the fortification of sweet wines under this subchapter shall be under the immediate supervision of an officer of internal revenue, who shall make returns describing the kinds and quantities of wine so fortified, and shall affix such stamps and seals to the packages containing such wines as may be prescribed by the Commissioner, with the approval of the Secretary; and the Commissioner, with the approval of the Secretary, shall provide by regulations the time within which wines so fortified with the wine spirits so withdrawn may be subject to inspection, and for final accounting for the use of such wine spirits and for rewarehousing or for payment of the tax on any portion of such wine spirits which remain not used in fortifying pure sweet wines. (b) TRANSFER OF DUTIEs.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3035. POWER OF SECRETARY TO AUTHORIZE AMELIORATION AND FORTIFICATION OF WINE WITHOUT SUPERVISION. The Secretary may, by regulations, authorize the amelioration of wine by the winemaker and the fortification of wine, without supervi- sion by any officer of the United States, whenever he determines that such authorization may be made without danger to the revenue. LIQUOR 351
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