348 CODIFICATION OF INTERNAL REVENUE LAWS On each bottle or other container of champagne or sparkling wine, 21⁄22 cents on each one-half pint or fraction thereof; On each bottle or other container of artificially carbonated wine, 11/4 cents on each one-pint or fraction thereof; On each bottle or other container of liqueurs, cordials, or sim- ilar compounds, by whatever name sold or offered for sale, con- taining sweet wine, citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, prune wine, plum wine, pear wine, or apple wine, fortified, respectively, with grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, prune brandy plum brandy, pebrandyrandy, or apple brandy, 11/4 cents on each one-half pint or fraction thereof; Any of the foregoing articles containing more than 24 per centum of absolute alcohol by volume (except vermouth, liqueurs, cordials, and similar compounds made in rectifying plants and containing tax-paid sweet wine, citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, prune wine, plum wine, pear wine, or apple wine, fortified, respectively, with grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, prune brandy, plum brandy, pear brandy, or apple brandy) shall be classed as distilled spirits and shall be taxed accordingly. The Commissioner, subject to regulations prescribed by the Secretary, is authorized to remit, refund, and pay back the amount of all taxes on such liqueurs, cordials, and similar compounds paid by or assessed against rectifiers at the distilled spirits rate prior to June 26, 1936. (3) CRoss iEERENCES. - For tax on the following see the sections enumerated below; Rectified wines, section 2800 (a) (5); Wine spirits or grape brandy used in fortifying, section 3031; Withdrawal of wine spirits for fortification, section 3033. (b) PAYMENT.- (1) STAMP.-The taxes imposed by paragraphs (1) and (2) of subsection (a) shall be paid by stamp on removal of the wines from the customhouse, winery, or other bonded place of storage for consumption or sale. The Commissioner may, under regulations prescribed by him with the approval of the Secretary, issue stamps for restamping packages of wines which have been duly stamped but from which the stamps have been lost or destroyed by unavoidable accident. (2) AssESSMENT.- T he collection of the tax on imported still wines, including vermouth, and sparkling wines, including cham- pagne, and on imported liqueurs, cordials, and similar compounds, may be made within the discretion of the Commissioner, with the approval of the Secretary, by assessment instead of by stamps. (3) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3031. TAX ON BRANDY OR SPIRITS USED IN FORTIFICATION. (a) RATE AD APPLICATION OF TAx.-Under such regulations and official supervision and upon the giving of such notices and entries as the Commissioner, with the approval of the Secretary, may pre- scribe, any producer of wines defined under the provisions of this subchapter may withdraw from any fruit distillery or internal revenue bonded warehouse grape brandy, or wine spirits, for the fortification of such wines on the premises where actually made, and any producer of citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, prune wines, plum wines, pear wines, or apple wines may similarly withdraw citrus-fruit brandy, peach brandy,
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