63 STAT.] 81ST CONG. , 1ST SESS.-CH. 498-AUG. 23 , 1949 and with such changes of or additions thereto, and such locks, seals, or other fastenings, and under such rules and regulations as shall be from time to time prescribed by the Commissioner, subject to the approval of the Secretary: Providedfurther,That the tax imposed by law on fermented malt liquor shall be paid on all bottled fermented malt liquor at the time of removal for consumption or sale, in such manner as may be prescribed by regulations pursuant to section 3150 (b) (2). And any violation of the rules and regulations prescribed by the Commissioner, with the approval of the Secretary, in pursuance of these provisions shall be subject to the penalties above provided by this section. Every owner, agent, or superintendent of any brewery or bottling house who removes, or connives at the removal of, any fer- mented malt liquor through a pipe line or conduit, with the intent to defraud the revenue, shall forfeit all the liquors made by and for him, and all the vessels, utensils, and apparatus used in making the same." SEC. 4. Section 3158 of the Internal Revenue Code is amended to read as follows: "The brewery premises shall consist of the land and buildings described in the brewer's notice and shall be used solely for the pur- pose of manufacturing beer, lager beer, ale, porter, and similar fer- mented malt liquors, cereal beverages containing less than one-half of 1 per centum of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts; of bottling fermented malt liquors and cereal bev- erages as hereinafter provided; of drying spent grain from the brew- ery- of recovering carbon dioxide and yeast; and of storing bottles, packages, and supplies necessary or incidental to all such manufac- ture: Provided, That undelivered tax-paid fermented malt liquor in stamped barrels or kegs returned to a brewery may be temporarily stored therein, subject to such conditions and under such regulations as the Commissioner, with the approval of the Secretary, shall pre- scribe. The bottling of fermented malt liquors and cereal beverages on the brewery premises shall be conducted only in the brewery bot- tling house which shall be located on such premises. The brewery bottling house shall be separated from the brewery in such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. The brewery bottling house shall be used solely for the purpose of bottling beer, lager beer, ale, porter, and similar fermented malt liquors, and cereal beverages containing less than one-half of 1 per centum of alcohol by volume; and for the storage of bottles, tools, and supplies necessary or incidental to the manufacture or bottling of fermented malt liquor and cereal beverages. Notwith- standing the foregoing provisions, where any such brewery premises or brewery bottling house was, on June 26, 1936, being used by any brewer for purposes other than those herein described, or the brewery bottling house was, on such date, being used for the bottling of soft drinks, the use of the brewery and bottling-house premises for such purposes may be continued by such brewer. The brewery bottling house of any brewery shall not be used for the bottling of the product of any other brewery. Any brewer who uses his brewery or bottling house contrary to the provisions of this subsection shall be fined not more than $50 with respect to each day upon which any such use occurs." SEC. 5 Section 3159 of the Internal Revenue Code is amended by relettering subsections "(j)", "(k)", and "(1)" as "(k)", "(1)", and "(m)" and by the insertion of a new subsection designated "(j)" to read as follows: " (j) FRAUDULENT REMOVAL OF BOTTLED FEMENTED MALT LIQUORS. - Any brewer or other person who removes or in any way aids in the removal from any brewery or brewery bottling house of any bottled 81939-50 --PT . I- - -40 625 Ante, p. 624 . 53 Stat. 371. 26U.S. . §3158. 53 Stat. 371 . 26 U. S. C. §3159.
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