PUBLIC LAW 94-455—OCT. 4, 1976
90 STAT. 1821
" (b) PRESUMPTION.—Whenever on t r i a l for violation of subsection (a)(4) the defendant is shown to have been a t the site or place where, and a t the time when, the business of a distiller o r rectifier was so engaged in or carried on, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the j u r y ( o r of the court when tried without j u r y). "
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(23) AMENDMENTS o r SECTION 5 6 S 5. —
(A) Section 5685(a) (relating to penalty for possession 26 USC 5685. of devices for emitting gas, smoke, etc.) is amended by striking out "section 5848" and inserting in lieu thereof "section 5845". (B) Section 5685(c) (relating to forfeiture of firearms, - devices, etc.) is amended by striking out "section 5862" and inserting i n lieu thereof "section 5872". (C) Section 5685(d) (relating to the definition of machine •"' '•• -" g u n) is amended to read as follows:
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" (d) DEFINITION o r M A C H I N E G U N. — A s used in t h i s section, the
term 'machine g u n ' means a machinegun as defined in section 5845(b). " (24) AMENDMENT OF SECTION 5701.—Section 5701(e) ( r e l a t i n g
26 USC 5701.
to imported tobacco products, etc.) is amended by striking out "such articles" and inserting in lieu thereof "such articles, unless such import duties are imposed in lieu of internal revenue tax". (25) AMENDMENTS OF SECTION 5703.—
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(A) Section 5703(a)(2) (relating to transfer of liability 26 USC 5703. for tobacco taxes) is amended by adding a t the end thereof the following new sentence: " A l l provisions of this chapter applicable to tobacco products and cigarette papers and tubes in bond shall be applicable to such articles returned to bond ,., upon withdrawal from the market o r returned to bond after previous removal for a tax-exempt purpose." (B) The second sentence of section 5703(b) (relating to method of payment of tobacco taxes) is amended by striking out ", except that the taxes shall continue to be paid by stamp until the Secretary or his delegate provides, by regulations, for the payment of the taxes on the basis of a return". (C) Section 5703 is amended by striking out subsection (c) (relating to stamps to evidence tobacco taxes) and by redesignating subsections (d) and (e) as subsections (c) and (d), respectively. (26) AMENDMENTS o r SECTION 5704.—Subsections (c) and (d)
of section 5704 (relating to exemptions from tobacco taxes) a r e 26 USC 5704. each amended by inserting after "to a manufacturer of tobacco products or cigarette papers and tubes" the following: "or to the proprietor of an export warehouse". (27) AMENDMENT OF SECTION 5712.—Section 5712 ( r e l a t i n g to
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26 USC 5712.
application for permit) is amended by striking out the last sentence. (28) AMENDMENTS OF SECTION 5723.—
(A) The heading of section 5723 is amended by striking 26 USC 5723. out "NOTICES, AND STAMPS" and inserting in lieu thereof "AND NOTICES". (B) Section 5723(b) (relating to marks, and so forth, on packages) is amended to read as follows: " (b) M A R K S, LABELS, AND NOTICES.—Every package of tobacco prod-
ucts or cigarette papers or tubes shall, before removal, bear the marks, labels, and notices, if any, that the Secretary by regulation prescribes."
-194 O—78—pt. 2
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Regulation,
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