(a) Operations bond for a single plant operating as a:
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Required penal sum represents:
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The penal sum must be:
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Not less than—
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and need not be more than—
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(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 |