1314
PUBLIC LAW 85-859-SEPT. 2, 1958
[72 S T A T.
"SEC. 5001. IMPOSITION, RATE, AND ATTACHMENT OF TAX. " (a) RATE OF T A X —
" (1) GENERAL.—There is hereby imposed on all distilled spirits in bond or produced in or imported into the United States an internal revenue tax at the rate of $10.50 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon. On and after July 1, 1959, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50. "^2) PRODUCTS CONTAINING DISTILLED SPIRITS.—All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits. "(3)
IMPORTED
PERFUMES
CONTAINING
DISTILLED
SPIRITS.—
There is hereby imposed on all perfumes imported into the United States containing distilled spirits a tax of $10.50 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. On and after July 1, 1959, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50. "(4)
26 USC 7510.
W I N E S CONTAINING MORE THAN 24 PERCENT ALCOHOL BY
VOLUME.—Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits. "(5) DISTILLED SPIRITS WITHDRAWN FREE OF TAX.—Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax. "(6) DENATURED DISTILLED SPIRITS OR ARTICLES.—Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the denatured distilled spirits or articles shall be required to pay such tax. "(7) FRUIT-FLAVOR CONCENTRATES.—If any volatile fruit-flavor
concentrate (or any fruit mash or juice from which such concentrate is produced) containing one-half of 1 percent or more of alcohol by volume, which is manufactured free from tax under section 5511, is sold, transported, or used by any person in violation of the provisions of this chapter or regulations promulgated thereunder, such person and such concentrate, mash, or juice shall be subject to all provisions of this chapter pertaining to distilled spirits and wdnes, including those requiring the payment of tax thereon; and the person so selling, transporting, or using such concentrate, mash, or juice shall be required to pay such tax. "(8) IMPORTED LIQUEURS AND CORDIALS.—Imported liqueurs and
cordials, or similar compounds, containing distilled spirits, shall be taxed as distilled spirits. "(9) IMPORTED DISTILLED SPIRITS WITHDRAWN FOR BEVERAGE PUR-
POSES,—There is hereby imposed on all imported distilled spirits withdrawn from customs custody under section 5232 without payment of the internal revenue tax, and thereafter withdrawn from
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