Page:United States Statutes at Large Volume 68A.djvu/705

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CH. 51—DISTILLED SPIRITS, WINES, AND BEER

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SEC. 5362. REMOVALS OF WINE FROM BONDED PREMISES.

Wine may be removed from bonded wine cellars subject to payment of the tax. Wine may also be removed from the premises without liability for tax being incurred by reason of such removal, under such regulations and bonds as the Secretary or his delegate may deem necessary to protect the revenue, for the following purposes: (1) transfer to any bonded wine cellar; (2) export by the proprietor or by any authorized exporter; 'V (3) transfer to any foreign trade zone; (4) use on vessels and aircraft; (5) transfer to any class 6 customs manufacturing warehouse; (6) use in the production of vinegar; (7) distillation in any registered fruit distillery, registered distillery or industrial alcohol plant; (8) experimental or research purposes by any scientific university, college of learning, or institution of scientific research; (9) use by or for the account of the proprietor or his agents for analysis or testing, organoleptically or otherwise; and (10) use by the Government of the United States or any agency thereof, and for use for analysis, testing, research, or experimentation by the governments of the several States and Territories and . the District of Columbia or of any subdivision thereof or by any agency of such governments. No bond shall be required of any such government or agency under this paragraph. SEC. 5363. TAXPAID WINE BOTTLING HOUSE OPERATIONS.

In addition to the operations described in section 5352, the proprietor of a taxpaid wine bottling house may, subject to regulations issued by the Secretary or his delegate, on such premises mix wine of the same kind and taxable grade to facilitate handling; preserve, filter, or clarify wine; and conduct operations not involving wine where such operations will not jeopardize the revenue or conflict with wine operations. This subchapter shall apply to any wine received in any rectifying plant or taxpaid distilled spirits bottling house for bottling, packaging, or repackaging, and to all operations relative thereto: Provided, That any blending, mixing, or treatment of taxpaid wine, other than as provided in this section or in section 5025(e), shall constitute taxable rectification, SEC. 5364. STANDARD WINE PREMISES.

Except as otherwise specifically provided in this subchapter, no proprietor of a bonded wine cellar or taxpaid wine bottling house engaged in producing, receiving, storing or using any standard wine, shall produce, receive, store, or use any wine other than standard wine. The limitation contained in the preceding sentence shall not prohibit the production or receipt of heavy bodied blending wine, Spanish-type blending sherry or similar wine products, high fermentation wines, distilling material, or vinegar stock in any bonded wine cellar, as authorized by section 5361. SEC. 5365. SEGREGATION OF OPERATIONS.

The Secretary or his delegate may require by regulations such segregation of operations within the premises, by partitions or otherwise, as may be necessary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine operations and such other §5365 49012°—54

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