PUBLIC LAW 183—OCT. 20, 1951
(c) FLOOR STOCKS TAX.—Section 2800 is amended by inserting at ^^63 Stat. 298; 58 stai;. the end thereof the following new subsection: 26 U.S.C. § 2800. «(1) 1951 FLOOR STOCKS T A X. — Aruc.v>.m. " (1) TAX.—Upon all distilled spirits upon which the internal revenue tax imposed by law has oeen paid, and which on the effective date of section 451(a) of the Revenue Act of 1951, are ^O««,P 528. held and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be levied, assessed, collected, and paid a floor stocks tax of $1.50 on each proof-gallon, and a proportionate tax at a like rate on all fractional parts of such proof-gallon. "(2) RETURNS.—Under such regulations as the Secretary shall prescribe, every person required by paragraph (1) to pay any floor stocks tax snail, on or before the end of the thirtieth day following the effective date of section 451(a) of the Revenue Act of 1951 make a return and shall, on or before the first day of the third month following such effective date, pav such tax. Payment of the tax shown to be due may be extended to a date not later than the first day of the tenth month following the effective date of such section upon the filing of a bond for payment thereof in such form and amount and with such surety or sureties as the Secretary may prescribe. " (3) LAWS APPLICABLE.—^AU provisions of law, including penalties, applicable in respect of internal revenue taxes on distilled spirits snail, insofar as applicable and not inconsistent with this subsection, be applicable in respect of the floor stocks tax imposed hereunder. For the purposes of this subsection the term 'distilled spirits' shall include products produced in such manner that the person producing them is a rectifier within the meaning of section 3 2 5 4 Cfi-^ " •^^ Vft7'
SEC. 452. WINES. (a)
INCREASE I N RATE OF T A X. — (1) STILL WINES.—SO much of section 3030(a)(1)(A) (tax
63 Stat. 391. 26 U.S.C. $ 32M
ig^lgjjaoaoca) on still wines, etc.) as precedes the second sentence thereof is d)(A). ' hereby amended to read as follows: " (A) Imposition.—Upon all still wines, including vermouth, and all artificial or imitation wines or compounds sold as still wine, produced in or imported into the United States on or after the effective date of section 452(a) of the Revenue Act of 1951, or which on such date were on any winery premises or other bonded premises or in transit thereto or at any custom house, there shall be levied, collected, and paid taxes at rates as follows, when sold, or removed for consumption or sale: "On wines containing not more than 14 per centum of absolute alcohol, 17 cents per wine-gallon, the per centum of alcohol under this section to be reckoned by volume and not by weight, except that on and after April 1, 1954, the rate shall be 15 cents per wine-gallon; "On wines containing more than 14 per centum and not exceeding 21 per centum of absolute alcohol, 67 cents per wine-gallon, except that on and after April 1, 1954, the rate shall be 60 cents per wine-gallon; "On wines containing more than 21 per centum and not exceeding 24 per centum of absolute alcohol, $2.25 per winegallon, except that on and after April 1, 1954, the rate shall be* $2 per wine-gallon;