# Pub. L. 96-39: changes to the Internal Revenue Code 1979-07-26, 93 Stat. 202. Source: . ## Legislative history - Bill: [H.R. 4537](https://www.congress.gov/bill/96th-congress/house-bill/4537) ## § 993: Definitions and special rules - § 993(c)(1): Pub. L. 96–39 substituted “of the Tariff Act of 1930 (19 U.S.C. 1401a)” for “402a of the Tariff Act of 1930 (19 U.S.C., sec. 1401a or 1402)”. ## § 5001: Imposition, rate, and attachment of tax - § 5001(a)(1): Pub. L. 96–39, § 802, struck out “in bond or” after “distilled spirits” and “or wine gallon when below proof” after “each proof gallon” and substituted “a tax” for “an internal revenue tax” and “proof gallon” for “such proof or wine gallon”. - § 5001(a)(2): Pub. L. 96–39, § 805(d), inserted “, and any alcoholic ingredient added to such products” after “has not been paid”. ## § 5002: Definitions - § 5002(a)(1): Pub. L. 96–39 substituted “distilled spirits operation” for “operation, or any combination of operations, for which qualification is required under such subchapter”. - § 5002(a)(2), § 5002(a)(3): Pub. L. 96–39 added par. (2) and redesignated former par. (2) as (3). Former par. (3), defining “bottling premises”, was struck out. - § 5002(a)(4): Pub. L. 96–39 redesignated par. (5) as (4). Former par. (4), defining “bonded warehouseman”, was struck out. - § 5002(a)(5), § 5002(a)(6), § 5002(a)(7): Pub. L. 96–39 added pars. (5) to (7) and redesignated former pars. (5) to (7) as (4), (8), and (10), respectively. - § 5002(a)(8): Pub. L. 96–39 redesignated former par. (6) as (8). Former par. (8) redesignated (11). - § 5002(a)(9): Pub. L. 96–39 added par. (9) and redesignated par. (9) as (12). - § 5002(a)(10), § 5002(a)(11), § 5002(a)(12), § 5002(a)(13), § 5002(a)(14), § 5002(a)(15): Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively. ## § 5003: Cross references to exemptions, etc. - § 5003(9): Pub. L. 96–39, § 807(a)(1)(A), struck out “section 5522(a) and” before “section 5214(a)(9)”. - § 5003(15), § 5003(16), § 5003(17): Pub. L. 96–39, § 807(a)(1)(B), added pars. (15) and (16) and redesignated former par. (15) as (17). ## § 5004: Lien for tax - § 5004(a)(2)(B): Pub. L. 96–39, § 807(a)(2)(C), substituted “(3), or (11)” for “or (3)”. - § 5004(b), § 5004: Pub. L. 96–39, § 807(a)(2)(A), (B), redesignated subsec. (c) as (b). Former subsec. (b), relating to other property subject to lien, was repealed. ## § 5005: Persons liable for tax - § 5005(c): Pub. L. 96–39, § 807(a)(3)(A), struck out par. (3) which related to liability for taxes with regard to withdrawals of distilled spirits from the bonded premises of a distilled spirits plant. - § 5005(d): Pub. L. 96–39, § 807(a)(3)(B), substituted “(3), or (11)” for “or (3)”. - § 5005(f)(1): Pub. L. 96–39, § 807(a)(3)(C), substituted “requiring bond covering operations at, and withdrawals from, distilled spirits plants” for “conditioning warehousing bonds on the payment of the tax” and “5173” for “5173(c)”. - § 5005(f)(6): Pub. L. 96–39, § 807(a)(3)(D), added par. (6). ## § 5006: Determination of tax - § 5006(a)(1): Pub. L. 96–39, § 804(a), struck out “internal revenue” after “provided in this section, the” and “storage, gauging, and bottling” after “but not limited to”. - § 5006(a)(2), § 5006(a): Pub. L. 96–39, § 804(a), redesignated par. (3) as (2). Former par. (2), relating to distilled spirits entered for storage, was struck out. - § 5006(b)(1): Pub. L. 96–39, § 807(a)(4)(A), (B), substituted “on bonded premises” for “in storage in internal revenue bond” in two places and “; except” for “, notwithstanding that the time specified in any bond given for the withdrawal of the spirits entered in storage in such cask or package has not expired, except”. - § 5006(b)(2), § 5006(b)(3): Pub. L. 96–39, § 807(a)(4)(B), substituted “on bonded premises” for “in storage in internal revenue bond”. ## § 5007: Collection of tax on distilled spirits - § 5007(a): Pub. L. 96–39 struck out “(1) General” before “The tax on domestic” and par. (2) which related to distilled spirits withdrawn to bottling premises under withdrawal bond. ## § 5008: Abatement, remission, refund, and allowance for loss or destruction of distilled spirits - § 5008(a)(1)(C): Pub. L. 96–39, § 807(a)(6)(A), added subpar. (C). - § 5008(a)(5): Pub. L. 96–39, § 807(a)(6)(B), substituted “before” for “prior to the completion” and struck out provisions relating to the applicability of this subsection where the loss occurred after the time prescribed for the withdrawal of the distilled spirits from the bonded premises under section 5006(a)(2) and relating to the applicability of this paragraph to any loss of distilled spirits for which abatement, remission, credit, or refund of tax is allowed under subsec. (c). - § 5008(b): Pub. L. 96–39, § 807(a)(6)(C), struck out “(1) Distilled spirits in bond” before “The proprietor of” and provisions relating to distilled spirits withdrawn for rectification or bottling. - § 5008(c): Pub. L. 96–39, § 807(a)(6)(C), added subsec. (c). Former subsec. (c), which related to loss of distilled spirits withdrawn from bond for rectification or bottling, was struck out. - § 5008(d): Pub. L. 96–39, § 807(a)(6)(D), redesignated subsec. (f) as (d). Former subsec. (d), which related to distilled spirits returned to bonded premises, was struck out. - § 5008(e): Pub. L. 96–39, § 807(a)(6)(D), (E), redesignated subsec. (g) as (e) and substituted “subsection (c)” for “subsections (b)(2), (c), and (d)” and “under such subsection” for “under such subsections”. Former subsec. (e), which related to samples of distilled spirits used for analysis or testing by United States, was struck out. - § 5008(f): Pub. L. 96–39, § 807(a)(6)(D), redesignated subsec. (h) as (f). Former subsec. (f) redesignated (d). - § 5008: Pub. L. 96–39, § 807(a)(6)(D), redesignated subsecs. (g) and (h) as (e) and (f), respectively. ## § 5043: Collection of taxes on wines - § 5043(a)(1)(A): Pub. L. 96–39 struck out “between bonded wine cellars” after “transfer of wine in bond”. ## § 5061: Method of collecting tax - § 5061(a): Pub. L. 96–39, § 807(a)(9)(A), struck out “rectified distilled spirits and wines,” after “distilled spirits, wines,”. - § 5061(b): Pub. L. 96–39, § 807(a)(9)(B), in provisions preceding par. (1) struck out “rectified distilled spirits and wines” after “spirits, wines,” and redesignated pars. (4) to (7) as (3) to (6), respectively. Former par. (3), which made reference to section 5026(a)(2), was struck out. - § 5061(d): Pub. L. 96–39, § 804(b), added subsec. (d). ## § 5064: Losses resulting from disaster, vandalism, or malicious mischief - § 5064: Pub. L. 96–39 struck out “rectified products,” after “distilled spirits, wines,” wherever appearing. ## § 5066: Distilled spirits for use of foreign embassies, legations, etc. - § 5066(a)(1): Pub. L. 96–39, § 807(a)(11)(A), substituted “bottled distilled spirits” for “distilled spirits bottled in bond for export under the provisions of section 5233, or bottled distilled spirits returned to bonded premises under section 5215(b),”. - § 5066(b): Pub. L. 96–39, § 807(a)(11)(B), struck out “or domestic distilled spirits transferred to customs bonded warehouses under section 5521(d)(2)” after “the provisions of subsection (a)”. ## § 5131: Packaging distilled spirits for industrial uses - § 5131(b): Pub. L. 96–39 substituted “section 5205(a)(1)” for “section 5205(a)(2)”. ## § 5171: Establishment - § 5171(a), § 5171(b): Pub. L. 96–39 added subsecs. (a) and (b) and redesignated former subsecs. (a) and (b) as (c) and (d), respectively. - § 5171(c): Pub. L. 96–39 redesignated former subsec. (a) as (c) and inserted provisions relating to an application requirement where new operations are added and permitting the Secretary to establish minimum capacity and level of activity requirements. Former subsec. (c) redesignated (e). - § 5171(d): Pub. L. 96–39 redesignated former subsec. (b) as (d) and substituted reference to subsection (c) for reference to subsection (a) and struck out reference to section 5274. - § 5171(e): Pub. L. 96–39 redesignated former subsec. (c) as (e) and substituted reference to processor for reference to rectifier and reference to warehouseman for reference to bonded warehouseman and struck out reference to bottler. ## § 5172: Application - § 5172: Pub. L. 96–39 substituted “section 5171(c)” for “section 5171(a)”. ## § 5173: Bonds - § 5173: Pub. L. 96–39, among other changes, struck out provisions relating to liens on distillery property and the furnishing of indemnity bonds as methods of securing tax payments and inserted provisions relating to the one plant operations bond, which will cover the operations at a bonded wine cellar which is adjacent to the distilled spirits plant and operated by the same person. ## § 5175: Export bonds - § 5175(a): Pub. L. 96–39, § 807(a)(15)(A), struck out “for storage therein pending exportation” after “customs bonded warehouse”. - § 5175(b): Pub. L. 96–39, § 807(a)(15)(B), substituted “from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply” for “for exportation without payment of tax on application of the proprietor of bonded premises, the bond of such proprietor covering such bonded premises shall cover such exportation and subsection (a) shall not be applicable”. ## § 5176: New or renewed bonds - § 5176(a): Pub. L. 96–39, § 807(a)(16)(A), struck out “, 5174,” after “sections 5173”. - § 5176(b): Pub. L. 96–39, § 807(a)(16)(A), substituted reference to paragraph (1) of section 5173(a) for reference to section 5173(c) and struck out provisions relating to failure or refusal of the proprietor of a distilled spirits plant to withdraw any spirits from storage on bonded premises before the expiration of the time limited on the bond and pay the tax thereon. ## § 5177: Other provisions relating to bonds - § 5177(a): Pub. L. 96–39 struck out “, 5174,” after “sections 5173”. ## § 5178: Premises of distilled spirits plants - § 5178(a)(1)(A): Pub. L. 96–39, § 807(a)(18), substituted “section 5171(c)” for “section 5171(a)”. - § 5178(a)(2): Pub. L. 96–39, § 805(b)(1), substituted in heading “operations” for “facilities” and in subpar. (A) “produce” for “provided facilities which may be used for the production of” and struck out in subpar. (B) “closed at all points where potable or readily recoverable spirits are present and the distilling apparatus” after “shall be continuous and”. - § 5178(a)(3): Pub. L. 96–39, § 805(b)(1), substituted in heading “Warehousing operations” for “Bonded warehousing facilities” and in subpar. (A) “the application” for “his application” and “warehouse bulk distilled spirits” for “establish warehousing facilities” and struck out subpar. (C) which related to facilities for the storage on bonded premises of distilled spirits in casks, packages, cases, or similar portable approved containers and subpar. (D), which related to the establishment of a portion of the premises established under subpar. (C) as an export storage facility for the storage of distilled spirits returned to bonded premises under section 5215(b). - § 5178(a)(4): Pub. L. 96–39, § 805(b)(1), substituted provisions relating to processing operations for provisions relating to bottling facilities. - § 5178(a): Pub. L. 96–39, § 805(b)(1), struck out par. (5) which related to arrangement and segregation of denaturing facilities by regulation of the Secretary. ## § 5180: Signs - § 5180(a): Pub. L. 96–39 substituted “distilled spirits operation” for “distilling, bonded warehousing, rectifying, or bottling of distilled spirits”. ## § 5182: Cross references - § 5182: Pub. L. 96–39 struck out “as rectifier, see section 5081, or” after “(occupational) tax”. ## § 5201: Regulation of operations - § 5201(a): Pub. L. 96–39 substituted “all operations authorized to be conducted” for “their operations relating to the production, storage, denaturing, rectification and bottling of distilled spirits, and all other operations authorized to be conducted”. ## § 5202: Supervision of operations - § 5202: Pub. L. 96–39 substituted provisions making on-site supervision and the use of government locks and seals optional at the discretion of the Secretary of the Treasury for provisions whereby bonded warehouses are required to be kept under government locks and certain activities are required to be conducted under government supervision. ## § 5203: Entry and examination of premises - § 5203(b): Pub. L. 96–39, § 807(a)(22)(A), substituted “where distilled spirits operations are carried on” for “where distilled spirits are produced or rectified”. - § 5203(c): Pub. L. 96–39, § 807(a)(22)(B), substituted “on such premises” for “not under the control of the internal revenue officer in charge”. - § 5203(d): Pub. L. 96–39, § 807(a)(22)(C), substituted “where distilled spirits operations are carried on” for “where distilled spirits are produced or rectified”. ## § 5204: Gauging - § 5204(a): Pub. L. 96–39 struck out “, in addition to those specified in section 5202(f),” after “spirits for such purposes”. ## § 5207: Records and reports - § 5207(a): Pub. L. 96–39 struck out provisions relating to the bottling of distilled spirits in bond and relating to the kind and quantity of distilled spirits returned to bonded premises and inserted provisions relating to the kind and quantity of distilled spirits returned to storage and relating to receipt, use, and balance on hand of all stamps required by law or regulations to be used by the Secretary. - § 5207(b): Pub. L. 96–39 redesignated subsec. (c) as (b) and struck out “or (b)” after “subsection (a)”. Former subsec. (b), relating to records of rectifiers and bottlers, was struck out. - § 5207(c): Pub. L. 96–39 redesignated subsec. (d) as (c), struck out “and (b),” after “subsection (a)”, and substituted “subsection (b)” for “subsection (c)”. Former subsec. (c) redesignated (b). - § 5207(d), § 5207: Pub. L. 96–39 redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c). ## § 5211: Production and entry of distilled spirits - § 5211(1), § 5211: Pub. L. 96–39 substituted in par. (1) “on bonded premises for storage or processing” for “in storage on bonded premises” and struck out par. (5) which related to an appropriate entry by the proprietor for immediate denaturation. ## § 5212: Transfer of distilled spirits between bonded premises - § 5212: Pub. L. 96–39 substituted “Bulk distilled spirits” for “Distilled spirits” and “bulk distilled spirits” for “distilled spirits”. ## § 5213: Withdrawal of distilled spirits from bonded premises on determination of tax - § 5213: Pub. L. 96–39 substituted “Subject to the provisions of section 5173” for “On application to the Secretary and subject to the provisions of section 5174(a)”. ## § 5214: Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax - § 5214(a)(6): Pub. L. 96–39, § 807(a)(28)(A), inserted “for manufacturing in such warehouses for export” after “bonded warehouses” and substituted “by law” for “by section 5522(a)”. - § 5214(a)(9): Pub. L. 96–39, § 807(a)(28)(B), struck out “in the case of distilled spirits bottled in bond for export under section 5233 or distilled spirits returned to bonded premises under section 5215(b),” after “payment of tax,”. - § 5214(a)(10): Pub. L. 96–39, § 807(a)(28)(C), (D), substituted “distilled spirits operations” for “distillery operations”. - § 5214(a)(11): Pub. L. 96–39, § 807(a)(28)(D), added par. (11). - § 5214(b)(4), § 5214(b)(5), § 5214(b)(6), § 5214(b)(7), § 5214(b)(8): Pub. L. 96–39, § 807(a)(28)(E), added par. (4) and redesignated former pars. (4) to (7) as (5) to (8), respectively. ## § 5215: Return of tax determined distilled spirits to bonded premises - § 5215: Pub. L. 96–39 amended section generally thereby authorizing the return of distilled spirits to the bonded premises of the distilled spirits plant for certain enumerated purposes except mere storage. ## § 5221: Commencement, suspension, and resumption of operations - § 5221(a): Pub. L. 96–39 substituted “until written notice has been given to the Secretary stating when operations will begin” for “until an internal revenue officer has been assigned to the premises”. ## § 5222: Production, receipt, removal, and use of distilling materials - § 5222(c): Pub. L. 96–39 struck out “, in the production facilities of a distilled spirits plant” after “distilling material”. ## § 5223: Redistillation of spirits, articles, and residues - § 5223(c): Pub. L. 96–39, § 807(a)(31)(A), inserted “or on the bonded premises of a distilled spirits plant” after “subchapter D,”. - § 5223(e): Pub. L. 96–39, § 807(a)(31)(B), struck out provisions relating to the treatment of the processing of distilled spirits, subsequent to production gauge, in the manufacture of vodka in the production facilities of a distilled spirits plant as a redistillation of the spirits for purposes of this subsection, subsection (a), and sections 5025(d) and 5215. ## § 5231: Entry for deposit - § 5231: Pub. L. 96–39 struck out in section catchline “in storage” after “for deposit” and subsec. (a) catchline and in text substituted “on the bonded premises of a distilled spirits plant” for “in storage” and “in the facilities” for “in storage facilities” and repealed subsec. (b) which related to a cross reference to section 5006(a)(2) for provisions requiring that all distilled spirits entered for deposit be withdrawn within 20 years from date of original entry for deposit. ## § 5232: Imported distilled spirits - § 5232(b): Pub. L. 96–39 redesignated par. (2) and (3) as (1) and (2). Former par. (1), which prohibited distilled spirits transferred pursuant to subsection (a) from being bottled in bond under section 5233, was struck out. ## § 5235: Bottling of alcohol for industrial purposes - § 5235: Pub. L. 96–39 substituted “section 5205(a)(1) shall not apply” for “sections 5178(a)(4)(A), 5205(a)(1), and 5233 (relating to the bottling of distilled spirits in bond) shall not be applicable”. ## § 5241: Authority to denature - § 5241: Pub. L. 96–39 substituted “a distilled spirits plant qualified for the processing of distilled spirits” for “any distilled spirits plant operated by a proprietor who is authorized to produce distilled spirits at such plant or on other bonded premises”, struck out provision that any other person operating bonded premises may, at the discretion of the Secretary and under such regulations as he may prescribe, be authorized to denature distilled spirits on such bonded premises, and inserted provision that distilled spirits denatured under this section may be used on the bonded premises of a distilled spirits plant in the manufacture of any article. ## § 5273: Sale, use, and recovery of denatured distilled spirits - § 5273(e)(3): Pub. L. 96–39 substituted “section 5002(a)(14)” for “section 5002(a)(11)”. ## § 5291: General - § 5291(b)(1): Pub. L. 96–39, § 807(a)(40)(A), substituted “section 5002(a)(8)” for “section 5002(a)(6)”. - § 5291(b)(2): Pub. L. 96–39, § 807(a)(40)(B), substituted “section 5002(a)(14)” for “section 5002(a)(11)”. ## § 5301: General - § 5301(a)(1): Pub. L. 96–39 substituted “section 5002(a)(8)” for “section 5002(a)(6)”. ## § 5352: Taxpaid wine bottling house - § 5352: Pub. L. 96–39 struck out “at premises other than the bottling premises of a distilled spirits plant” after “taxpaid wines”. ## § 5361: Bonded wine cellar operations - § 5361: Pub. L. 96–39 substituted “or receive on wine premises” for “or receive on standard wine premises only”. ## § 5362: Removals of wine from bonded wine cellars - § 5362(b): Pub. L. 96–39 substituted references to bonded premises for references to bonded wine cellars and inserted provisions relating to wine transferred in bond to a distilled spirits plant which may not be removed for consumption or sale as wine, provisions relating to continued liability for tax on wine transferred to bonded premises, and provisions defining “bonded premises”. ## § 5363: Taxpaid wine bottling house operations - § 5363: Pub. L. 96–39 struck out provision that this subchapter 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 and provision that sections 5021, 5081, and 5082, not apply to the mixing or treatment of taxpaid wine under this section. ## § 5365: Segregation of operations - § 5365: Pub. L. 96–39 authorized segregation of operations to prevent the commingling of standard wines with other than standard wines. ## § 5381: Natural wine - § 5381: Pub. L. 96–39 struck out provisions authorizing removal for distillation of wine deemed not to be natural wine, destruction of such wine under government supervision, and transfer of such wine to premises in which other than natural wine may be stored or used. ## § 5391: Exemption from distilled spirits taxes - § 5391: Pub. L. 96–39 substituted “distilled” for “rectifying and” in section catchline and struck out provisions relating to exemption from taxes imposed on rectified spirits and wines and the status of any proprietor of a bonded wine cellar as a rectifier of such spirits in text. ## § 5551: General provisions relating to bonds - § 5551(a): Pub. L. 96–39 substituted “warehouseman, processor” for “bonded warehouseman, rectifier” in two places. ## § 5601: Criminal penalties - § 5601(a)(2): Pub. L. 96–39, § 807(a)(52)(A), struck out “distiller or rectifier” in heading and substituted “processor” for “rectifier” and “section 5171(c)” for “section 5171(a)” in text. - § 5601(a)(3): Pub. L. 96–39, § 807(a)(52)(B), substituted “warehouseman, or processor” for “bonded warehouseman, rectifier, or bottler”. - § 5601(a)(4): Pub. L. 96–39, § 807(a)(52)(C), substituted “warehouseman, or processor” for “or rectifier” in heading and in text. - § 5601(a)(5): Pub. L. 96–39, § 807(a)(52)(B), substituted “warehouseman, or processor” for “bonded warehouseman, rectifier, or bottler”. - § 5601(a)(10): Pub. L. 96–39, § 807(a)(52)(D), substituted “processing” for “rectifying or bottling” in par. (10) heading, “processor” for “rectifier, or a bottler of distilled spirits” in text preceding subpar. (A), and “processed” for “rectified or bottled” in subpar. (A). - § 5601(a)(11): Pub. L. 96–39, § 807(a)(52)(E), substituted “or processing” for “rectification, or bottling” in heading and “or processes” for “rectifies, or bottles” in text. - § 5601(b): Pub. L. 96–39, § 807(a)(52)(F), substituted “processor” for “rectifier”. ## § 5604: Penalties relating to marks, brands, and containers - § 5604(a)(1): Pub. L. 96–39, § 807(a)(53)(A), substituted “section 5205(a)(1)” for “section 5205(a)(2)”. - § 5604(a)(2): Pub. L. 96–39, § 807(a)(53)(B), substituted “section 5205(a)(1)” for “section 5205(a)(1) or (2)” and “section 5205(a)(2)” for “section 5205(a)(3)”. - § 5604(a)(3): Pub. L. 96–39, § 807(a)(53)(C), substituted “section 5205(f)” for “section 5205(g)”. - § 5604(a)(6): Pub. L. 96–39, § 807(a)(53)(D), substituted “section 5205(a)(2)” for “section 5205(a)(3)”. - § 5604(a): Pub. L. 96–39, § 807(a)(53)(E), substituted “section 5205(a)” for “section 5205(a)(2) and (3)”. ## § 5610: Disposal of forfeited equipment and material for distilling - § 5610: Pub. L. 96–39 substituted “or processing” for “or rectifying”. ## § 5612: Forfeiture of taxpaid distilled spirits remaining on bonded premises - § 5612(b): Pub. L. 96–39 redesignated subpars. (2) and (3) as (1) and (2), respectively, and struck out former subpars. (1) and (4) which excepted distilled spirits which were bottled in bond under section 5233 of this title and which were returned to bonded premises for rebottling, relabeling, or restamping in accordance with subsec. (d) of section 5233, and excepted such spirits, held on bonded premises, on which the tax had become payable by operation of law, but on which the tax had not been paid. ## § 5615: Property subject to forfeiture - § 5615(5): Pub. L. 96–39 substituted “distilled spirits plant” for “distillery, bonded warehouse, or rectifying or bottling establishment” in three places. ## § 5663: Cross reference - § 5663: Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter. ## § 5681: Penalty relating to signs - § 5681(a): Pub. L. 96–39, § 807(a)(58)(A), substituted “distilled spirits operations” for “distilling, warehousing of distilled spirits, rectifying, or bottling of distilled spirits”. - § 5681(b): Pub. L. 96–39, § 807(a)(58)(B), substituted “other than a distiller, warehouseman, or processor of distilled spirits” for “other than a distiller, warehouseman of distilled spirits, rectifier, or bottler of distilled spirits”, “section 5171(c)” for “section 5171(a)”, and “business of a distiller, warehouseman, or processor of distilled spirits” for “business of a distiller, bonded warehouseman, rectifier, bottler of distilled spirits”. - § 5681(c): Pub. L. 96–39, § 807(a)(58)(C), substituted “in any distilled spirits plant” for “in any distillery, or in any rectifying, distilled spirits bottling”, “such distilled spirits plant” for “such distillery, or to or from any such rectifying, distilled spirits bottling”, and “to any distilled spirits plant” for “to any distillery”. - § 5681(d): Pub. L. 96–39, § 807(a)(58)(D), substituted “distilled spirits plant” for “distillery or rectifying establishment”. ## § 5682: Penalty for breaking locks or gaining access - § 5682: Pub. L. 96–39 expanded penalty provisions to include persons tampering with locks or seals affixed by distilled spirits plant proprietors.