72 S T A T. ]
PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958
1333
"(c) STATUS OF W I N E RETURNED TO BOND.—All provisions of this chapter applicable to wine in bond on the premises of a bonded wine cellar and to removals thereof shall be applicable to wine returned to bond under the provisions of this section. •'SEC. 5045. CROSS REFERENCES. "For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.
" Subpart D—Beer "Sec. 5051. Imposition and rate of tax. "Sec. 5052. Definitions. "Sec. 5053. P^xemptions. "Sec. 5054. Determination and collection of tax on beer. "S^c. 5055. Drawback of tax. "Sec. 5056. Refund and credit of tax, or relief from liability. "SEC. 5051. IMPOSITION AND RATE OF TAX.
" (a) RATE OF TAX.—There is hereby imposed on all beer, brewed or produced, and removed for consumption or sale, within the United States, or imported into the United States, a tax of $9 for every barrel containing not more than 31 gallons and at a like rate for any other quantity or for fractional parts of a barrel. On and after July 1, 1959, the tax imposed by this suDsection shall be at the rate of $8 in lieu of $9. Where the Secretary or his delegate finds that the revenue will not be endangered thereby, he may by regulations prescribe tolerances for barrels and fractional parts of barrels, and, if such tolerances are prescribed, no assessment shall be made and no tax shall be collected for any excess in any case where the contents of a barrel or a fractional part of a barrel are within the limit of the applicable tolerance prescribed. "(b)
ASSESSMENT ON MATERIALS USED I N PRODUCTION I N CASE OF
FRAUD.—Nothing contained in this subpart or subchapter G shall be construed to authorize an assessment on the quantity of materials used in producing or purchased for the purpose of producing beer, nor shall the quantity of materials so used or purchased be evidence, for the purpose of taxation, of the quantity of beer produced; but the tax on all beer shall be paid as provided in section 5054, and not otherwise; except that this subsection shall not apply to cases of fraud, and nothing in this subsection shall have the effect to change the rules of law respecting evidence in any prosecution or suit. "SEC. 5052. DEFINITIONS. " (a) BEER.—For purposes of this chapter (except when used with reference to distilling or distilling material) the term 'beer' means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part," or from any substitute therefor. " (b) GALLON.—For purposes of this subpart, the term 'gallon' means the liquid measure containing 231 cubic inches. "(c)
REMOVED FOR CONSUMPTION OR SALE.—Except as provided
for in the case of removal of beer without payment of tax, the term 'removed for consumption or sale', for the purposes of this subpart, means— " (1) SALE or BEER.—The sale and transfer of possession of beer for consumption at the brewery; or "(2) REMOVALS.—Any removal of beer from the brewery, except that such removal shall not include any beer returned to the brewery on the same day such beer is removed from the brewery.
26 USC 5401-
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