Any responsible warehouse company or other responsible person may, upon filing application with the Secretary and consent of the proprietor and the surety on the bond of any bonded wine cellar, under regulations prescribed by the Secretary, establish on such premises facilities for the storage of wines and allied products for credit purposes, to be known as a “bonded wine warehouse”. The proprietor of the bonded wine cellar shall remain responsible in all respects for operations in the warehouse and the tax on the wine or wine spirit stored therein.
Pub. L. 85–859, title II, § 20172 Stat. 1379 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 663 Pub. L. 85–859A prior section 5353, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.