(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 |