Public Law 70–509

That in addition

Internal revenue.

Refund to owner of excess taxes paid on distilled spirits in taxpaid warehouse.

Vol. 43, p. 860.

to the authority contained in the Act entitled “An Act to refund taxes paid on distilled spirits in certain cases,” approved February vol. 43, p. seo.1925, the Commissioner of Internal Revenue may allow the claim of the owner (whether the distiller or his successor or other person) for the refund of taxes paid (whether by such owner or any other person) in excess of $2.20 per proof gallon on any domestic distilled spirits which are now in a tax-paid warehouse operated in connection with and contiguous to an internal-revenue bonded warehouse, if proof satisfactory to the Commissioner of Internal Revenue is furnished of the ownership and identity of the distilled spirits as to which the refund is claimed, and of the amount of tax paid thereon. The Commissioner of Prohibition may direct that

Removal to warehouse.

any spirits on which a refund of tax is paid under this Act shall be removed to and stored in a warehouse designated by him.