LIQUOR 357 constituting the premises on which said unlawful acts are performed or permitted to be performed. SEC. 3073. RECOVERY OF SPIRITS FOR REUSE IN MANUFACTURE. (a) REGULATIONs.- Manufacturers employing processes in which alcohol, used free of tax under the provisions of section 3070 (a), is expressed or evaporated from the articles manufactured, shall be per- mitted to recover such alcohol and to have such alcohol restored to a condition suitable solely for reuse in manufacturing processes under such regulations as the Commissioner, with the approval of the Secretary, shall prescribe. (b) TRANSFER OF DUTIE.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3074. SALE OF ABANDONED SPIRITS FOR DENATURATION WITH- OUT COLLECTION OF TAX. (a) REGULATIONS.- Notwithstanding the provisions of section 2805 (b) of this chapter, any distilled spirits abandoned to the United States may be sold, in such cases as the Commissioner may by regula- tion provide, to the proprietor of any industrial alcohol plant for denaturation, or redistillation and denaturation, without the payment of the internal-revenue tax thereon. (b) TRANSFER OF DUTIE. - For transfer of powers and duties of Commissioner and his agents, see section 3170. Part II-Industrial Alcohol Plants SEC. 3100. ESTABLISHMENT OF INDUSTRIAL ALCOHOL PLANTS. (a) REQUIREMENTS. -Any person establishing a plant for the pro- duction of industrial alcohol shall, before operation, make applica- tion to the commissioner for registration of his plant, file bond, and receive permit for the operation of such plant. (b) TRANSFER OF DUTEs. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3101. ESTABLISHMENT OF INDUSTRIAL ALCOHOL WAREHOUSES. (a) REQUIREMENTS.-Warehouses for the storage and distribution of alcohol may be established upon filing of application and bond, and issuance of permit at such places, either in connection with tle manufacturing plant or elsewhere, as the Commissioner may deter- mine; and the entry and storage of alcohol therein, and the with- drawals of alcohol therefrom shall be made in such containers and by such means as the Commissioner by regulation may prescribe. Permanent tanks and other structures located on the industrial alco- hol plant premises and approved by the Commissioner, shall be deemed to be warehouses within the meaning of this section. (b) TRANSFER OF DUTIE. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3102. ESTABLISHMENT OF DENATURING PLANTS. Upon the filing of application and bond and issuance of permit denaturing plants may be established upon the premises of any in- dustrial alcohol plant, or elsewhere, and shall be used exclusively for the denaturation of alcohol by the admixture of such denaturing materials as shall render the alcohol, or any compound in which it is authorized to be used, unfit for use as an intoxicating beverage. SEC. 3103. EXEMPTION OF INDUSTRIAL ALCOHOL PLANTS AND WARE- HOUSES FROM CERTAIN LAWS. Industrial alcohol plants and bonded warehouses established un- der the provisions of this part shall be exempt from the pro- visions of sections 3154, 3244, 3258, 3259, 3260, 3263, 3264, 8266, 3267,
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