72 S T A T. ]
PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958
"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 on the bottling premises of any distilled spirits plant for bottling, packaging, or repackaging, and to all operations relative thereto. Sections 5021, 5081, and 5082 shall not apply to the mixing or treatment of taxpaid wine under this section. "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 high fermentation wines, distilling material, or vinegar stock in any bonded wine cellar. "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 operations as are authorized in this subchapter, or to prevent substitution with respect to the several methods of producing effervescent wines. "SEC. 5366. SUPERVISION. "The Secretary or his delegate may by regulations require that operations at a bonded wine cellar or taxpaid wine bottling house be supervised by an internal revenue officer where necessary for the protection of the revenue or for the proper enforcement of this subchapter. "SEC. 5367. RECORDS. "The proprietor of a bonded wine cellar or a taxpaid wine bottling house shall Keep such records and file such returns, in such form and containing such information, as the Secretary or his delegate may by regulations provide. "SEC. 5368. GAUGING, MARKING, AND STAMPING. " (a) GAUGING AND MARKING.—All wine or wine spirits shall be locked, sealed, and gauged, and shall be marked, branded, labeled, or otherwise identified, in such manner as the Secretary or his delegate may by regulations prescribe. " (b) STAMPING.—Wines shall be removed in such containers {including vessels, vehicles, and pipelines) bearing such marks, labels, and stamps, evidencing compliance with this chapter, as the Secretary or his delegate may by regulations prescribe. "SEC. 5369. INVENTORIES. "Each proprietor of premises subject to the provisions of this subchapter shall take and report such inventories as the Secretary or his delegate may by regulations prescribe. "SEC. 5370. LOSSES. " (a) GENERAL.—No tax shall be collected in respect of any wines lost or destroyed while in bond, except that tax shall be collected— "(1) THEFT.—In the case of loss by theft, unless the Secretary or his delegate shall find that the theft occurred without connivance, collusion, fraud, or negligence on the part of the pro-
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