Regulations 11: Bottling of Tax-paid Distilled Spirits. 1940 |
Common terms and phrases
A&C-A. T.-Mimeograph affixed Alcohol Administration Act alcohol bonded warehouse alcohol by volume Alcohol Tax Unit Article attached bottled spirits bottler bottles of distilled bottling house premises BOTTLING OF TAX-PAID bottling tank cask or package certificate of exemption collector of internal Commissioner of Internal contiguous wholesale liquor copy of Form cup or cap denatured alcohol denatured rum disposition distillery district supervisor dumped for bottling equipment exemption from label Federal Alcohol Administration filed Form 52D gauge Government officer industrial alcohol bonded industrial alcohol plant internal revenue bonded label approval liqueurs ment name or style number and capacity offer in compromise oleomargarine operations pipe lines Plat and plans prescribed proprietorship rectified spirits red strip stamps revenue bonded warehouse serial number spirits bottled storage tank storekeeper-gauger submitted supervision tank car tax-paid bottling house tax-paid distilled spirits tax-paid spirits tax-payment thereof tions trade name transfer wholesale liquor dealer wine gallons
Popular passages
Page 6 - The head of each department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use. and preservation of the records, papers, and property appertaining to it.
Page 5 - State to another, or to a foreign country, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure and condemnation of property imported into the United States contrary to law.
Page 5 - Act shall, upon conviction, be fined not more than $10,000, or, if a natural person, imprisoned for not more than ten years, or both; and the officer, director, or agent of any corporation who knowingly participates in such violation shall be punished by a like fine, imprisonment, or both...
Page 2 - ... shall on conviction be punished by a fine not exceeding $1,000, or by imprisonment at hard labor not exceeding five years, or by both.
Page 12 - Each such tank shall be equipped with a suitable measuring device whereby the actual contents will be indicated, and shall have plainly and legibly marked thereon the words, "Distilled Water Storage Tank," followed by its serial number and capacity in wine gallons.
Page 40 - The records required to be kept under the provisions of this section and regulations issued pursuant thereto, shall be preserved for a period of four years, and during such period shall be available during business hours for inspection and the taking of abstracts therefrom by the Commissioner or any internal revenue officer.
Page 44 - ... to take effect on the day next succeeding that at the close of which the transfer is made. Such...
Page 6 - ... he shall give such directions to collectors and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law...
Page 13 - (1) to engage In the business of distilling distilled spirits, producing wine, rectifying or blending distilled spirits or wine, or bottling, or warehousing and bottling, distilled spirits; • • • "• • • This section shall not apply to any agency of a State or political subdivision thereof or any officer or employee of any such agency, and no such agency or officer or employee shall be required to obtain a basic permit under this chapter.
Page 48 - Liquor Enforcement Act of 1936," there are hereby conferred and imposed upon the Deputy Commissioner of Internal Revenue in charge of the Alcohol Tax Unit, and the assistants, inspectors, and agents under his supervision, subject to the direction of the Commissioner of Internal Revenue and subject to regulations prescribed by him with the approval of the Secretary of the Treasury, all the rights, privileges, powers, duties, and protection conferred and imposed upon the Secretary of the Treasury,...