CH. 51
DISTILLED SPIRITS, WINES AND BEER
609
the tax imposed by sections 5021 and 5022 shall be due and payable a t the time of such rectification. (b) PAYMENT OF T A X ON RECTIFIED SPIRITS, W I N E S, AND CORDIALS
OR LIQUEURS.—The taxes imposed by sections 5021 and 5022 shall be paid in accordance with section 5061. SEC. 5027. STAMP PROVISIONS APPLICABLE TO RECTIFIERS. (a) EXCHANGE OF WHOLESALE LIQUOR D E A L E R S ' STAMPS FOR RECTIFIED SPIRITS STAMPS.—The Secretary or his delegate shall not
furnish wholesale liquor dealers' stamps in lieu of and in exchange for stamps for rectified spirits unless the package covered by stamp for rectified spirits is to be broken into smaller packages. (b) CROSS R E F E R E N C E S. — (1) For provisions relating to stamps for immediate containers, see section 5008(b). =,i (2) Provisions relating to the stamping of packages of rectified distilled spirits containing 5 wine gallons or more, see section 5282(b) and (c). SEC. 5028. CROSS REFERENCES. For penalty provisions applicable to this subpart, see subchapter J. C.J
Subpart C—Wines
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Sec. Sec. Sec. Sec. Sec.
5041. 5042. 5043. 5044. 5045.
Imposition and rate of tax. Exemption from tax. Collection of taxes on wines. Refund of tax on unmerchantable wine. Cross references.
SEC. 5041. IMPOSITION AND RATE OF TAX.
(a) IMPOSITION.—There is hereby imposed on all wines, including imitation, substandard or artificial wine, and compounds sold as wine, having not in excess of 24 percent of alcohol by volume, in bond in, produced in, or imported into, the United States, taxes at the rates shown in subsection (b), such taxes to be determined as of the time of removal for consumption or sale. All wines containing more than 24 percent of alcohol by volume shall be classed as distilled spirits and taxed accordingly. (b) R A T E S OF T A X. —
(1) On still wines containing not more than 14 percent of alcohol by volume, 17 cents per wine gallon, except that on and after April 1, 1955, the rate shall be 15 cents per wine gallon; (2) On still wines containing more than 14 percent and not exceeding 21 percent of alcohol by volume, 67 cents per wine gallon, except that on and after April 1, 1955, the rate shall be 60 cents a wine gallon; (3) On still wines containing more than 21 percent and not exceeding 24 percent of alcohol by volume, $2.25 per wine gallon, except that on and after April 1, 1955, the rate shall be $2.00 per wine gallon; (4) On champagne and other sparkling wines, $3.40 per wine gallon, except that on and after April 1, 1955, the rate shall be $3.00 per wine gallon; and (5) On artificially carbonated wines, $2,40 per wine gallon, except that on and after April 1, 1955, the rate shall be $2.00 per wine gallon. § 5041(b)(5)
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