388 CODIFICATION OF INTERNAL REVENUE LAWS Part VII-Liquor SEC. 3250. TAX. (a) WHOLESALE DEALERS IN LIQUORS.- (1) IN GENERAL.- W holesale dealers in liquors shall pay a special tax of $100. (2) WHOLESALE DEALERS IN LIQUORS DEALING IN WINES OR WINES AND MALT LIQUORS.- For the designation of wholesale dealers in liquors as wholesale dealers in wines or wholesale dealers in wines and malt liquors, and the issuance of the appropriate special tax stamps, see section 3254 (b). (3) RETAILERS SELLING AT WHOLESALE. -Except as provided in section 3254 (c) (2), a qualified retail dealer in liquors may not sell distilled spirits, wines, or malt liquors in quantities of five wine- gallons or more to the same person at the same time without incur- ring liability to special tax as a wholesale dealer in liquors. (4) DISTILLERS SELLING AT WHOLESALE.-No distiller who has given the required bond and who sells only distilled spirits of his own production at the place of manufacture, or at the place of storage in bond, in the original packages to which the tax-paid stamps are affixed, shall be required to pay the special tax of a wholesale dealer in liquors on account of such sales. (5) RETAIL DEALERS IN LIQUIDATION.- For exemption of retailers liquidating entire stock from payment of special tax as wholesalers, see section 3251 (c). (6) CREDITORS, FIDUCIARIES, OFFICE OF COURT, AND PARTNERS.- For exemption of creditors, fiduciaries, officers of court, and partners from the payment of any special tax by reason of casual sales, see section 3251 (a) and (b). (b) RETAIL DEALERS IN LIQUORS.- (1) IN GENERAL.-Except as provided in paragraph (3) of sub- section (e), retail dealers in liquors shall pay a special tax of $25. (2) RETAIL DRUG STORES OR PHARMACIES.- The tax required to be paid by paragraph (1) shall, in the case of a retail drug store or pharmacy making sales of liquors through a duly licensed pharma- cist, be designated as a "medicinal spirits stamp tax." (3) RETAIL DEALERS IN LIQUORS DEALING IN WINES OR WINES AND MALT LIQUORS.- For the designation of retail dealers in liquors as retail dealers in wines and malt liquors, and the issuance of appropriate special tax stamps, see section 3254 (c) (1). (4) WHOLESALERS SELLING AT RETAIL.-A qualified wholesale dealer in liquors may not sell distilled spirits, wines, or malt liquors in quantities of less than five wine gallons without incurring lia- bility to special tax as a retail dealer in liquors. (5) CREDITORS, FIDUCIARIEs, OFFICERs OF COURT, AND PARTNER. - - For exemption of creditors, fiduciaries, officers of court, and partners from the payment of any special tax by reason of casual sales, see section 3251 (a) and (b). (c) BREWERs.- (1) IN GENERAL.-Brewers shall pay $100 in respect of each brewery: Provided, That any brewer of less than 500 barrels a year shall pay the sum of $50. (2) CROSS REFERNCE.-- For effect upon special tax of purchases or sales of malt liquors by brewers, see paragraph (3) of subsection (d). (d) WHOLESALE DEALERS IN MALT LIQUORS. - (1) IN GENERAL.-W holesale dealers in malt liquors shall pay a special tax of $50. (2) RETAILERS SELLING AT WHOLEsALE. - A qualified retail dealer in malt liquors may not sell such liquors in quantities of five gallons or more to the same person at the same time without incurring lia-
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