(a) Operations
bond for a single plant operating as a: |
Required penal
sum represents: |
The penal sum
must be: |
Not less than - |
and need not be more than
- |
(1) Distiller |
The amount of tax on spirits
produced during a 15-day period |
$5,000 |
$100,000 |
(2) Warehouseman,
in general |
The amount of tax on spirits
and wines deposited in, stored on, and in transit to, the bonded
premises |
5,000 |
200,000 |
(3) Warehouseman
limited to storage of spirits in packages to a total of not over
50,000 proof gallons |
The amount of tax on spirits
and wines deposited in, stored on, and in transit to, the bonded
premises |
5,000 |
50,000 |
(4) Distiller and
warehouseman |
The amount of tax on spirits
produced during a period of 15 days, plus the tax on spirits and
wines deposited in, stored on, and in transit to the bonded
premises |
10,000 |
200,000 |
(5) Distiller and
processor |
The amount of tax on spirits
produced during a 15-day period, plus the amount of tax on spirits,
denatured spirits, articles and wines deposited in, or stored on,
and in transit to the bonded premises |
10,000 |
200,000 |
(6) Warehouseman
and processor in general |
The amount of tax on spirits,
denatured spirits, articles, and wines deposited in, stored on, and
in transit to, the bonded premises |
10,000 |
250,000 |
(7) Warehouseman
and processor, limited to storage of spirits or denatured spirits
in packages to a total of not over 50,000 proof gallons, and
processing of spirits or denatured spirits so stored |
The amount of tax on spirits,
denatured spirits, articles, and wines deposited in, stored on, and
in transit to, the bonded premises |
10,000 |
50,000 |
(8) Distiller,
warehouseman and processor |
The amount of tax on spirits
produced during a 15-day period, plus the amount of tax on spirits,
denatured spirits, articles and wines deposited in, stored on, and
in transit to, the bonded premises |
15,000 |
250,000 |
(9) Distiller with
adjacent bonded wine cellar |
The amount required for a
distiller (see paragraph (a)(1). above) plus the amount of tax on
wines and wine spirits possessed on, and in transit to, the
adjacent wine cellar |
6,000 |
150,000 |
(10) Distiller and
warehouseman with adjacent bonded wine cellar |
The amount required for a
distiller & warehouseman (see paragraph (a)(4). above) plus the
amount of tax on wines and wine spirits possessed on, and in
transit to, the adjacent wine cellar |
11,000 |
250,000 |
(11) Distiller and
processor with adjacent bonded wine cellar |
The amount required for a
distiller & processor (see paragraph (a)(5). above) plus the amount
of tax on wines and wine spirits possessed on, and in transit to,
the adjacent wine cellar |
11,000 |
250,000 |
(12) Distiller,
warehouseman and processor with adjacent bonded wine cellar |
The amount required for a
distiller-warehouseman-processor (see paragraph (a)(8). above) plus
the amount of tax on wines and wine spirits possessed on, and in
transit to, the adjacent wine cellar |
16,000 |
300,000 |