include— (i) a limitation to ensure that the number of proof gallons of distilled spirits for which the reduced tax rate has been assigned by a distilled spirits operation— (I) to any importer does not exceed the number of proof gallons produced by such operation during the calendar year which were imported into the United States by such importer, and (II) to all importers does not exceed the 22,230,000 proof gallons of distilled spirits to which the reduced tax rate applies, (ii) procedures that allow the election of a distilled spirits operation to assign and an importer to receive the reduced tax rate provided under this paragraph, (iii) requirements that the distilled spirits operation provide any information as the Secretary determines necessary and appropriate for purposes of carrying out this paragraph, and (iv) procedures that allow for revocation of eligibility of the distilled spirits operation and the importer for the reduced tax rate provided under this paragraph in the case of any erroneous or fraudulent information provided under clause (iii) which the Secretary deems to be material to qualifying for such reduced rate. (C) Controlled group (i) In general For purposes of this section, any importer making an election described in subparagraph (B)(ii) shall be deemed to be a member of the controlled group of the distilled spirits operation, as described under paragraph (2). (ii) Apportionment For purposes of this paragraph, in the case of a controlled group, rules similar to section 5051(a)(5)(B) shall apply. . (d) Effective date The amendments made by this section shall apply to distilled spirits removed after December 31, 2017. 13810. Bulk distilled spirits (a) In general Section 5212 is amended by adding at the end the following sentence: In the case of distilled spirits transferred in bond after December 31, 2017, and before January 1, 2020, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits. . (b) Effective date The amendments made by this section