Page:United States Statutes at Large Volume 53 Part 1.djvu/309

 (6) WINES CONTAINING MORE THAN 24 PERCENT OF ABSOLUTE ALCOHOL.- For taxation as distilled spirits of wines containing more than 24 per centum of absolute alcohol by volume, see section 3030 (a) (1). (7) SPECIAL TAXES. - For special taxes, see section 3250. (8) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. (b) TIME FOR PAYMENT.- (1) BONDED DISTILLED SPIRITS.-For time for payment of tax on bonded distilled spirits, see paragraph (1) of subsection (a). (2) DISTILLED PIRITs NOT BONDED. -The tax upon any distilled spirits, removed from the place where they were distilled and not deposited in bonded warehouse as required by law, shall, at any time within the period of limitation provided in section 3312, when knowledge of such fact is obtained by the Commissioner, be assessed by him upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and, upon the neglect or refusal of payment by the distiller, shall pro- ceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law. (3) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. (c) TIME OF ATTACHMENT.-The tax shall attach to distilled spirits, spirits, alcohol or alcoholic spirit, within the meaning of subsection (b) of section 2809 as soon as this substance is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process. (d) PERSONS LIABLE. - Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distillery, or distilling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom. (e) LIEN.- (1) PROPETY SUBJECT TO.- The tax shall be a first lien on the spirits distilled, the distillery used for distilling the same, the stills, vessels, fixtures, and tools therein, the lot or tract of land whereon the said distillery is situated, and on any building thereon from the time said spirits are in existence as such until (except as pro- vided in paragraph (3), the said tax is paid. (2) EXCEPTION DURING TERM OF BONDS. -No lien shall attach to any lot or tract of land, distillery building, or distilling appa- ratus, under the provisions of this subsection, by reason of distilling done during any period included within the term of any bond taken under the provisions of section 2815 (b) (1) (C). (3) ExTINGUIsHmENT. -Any lien under paragraph (1) on any land or any building thereon shall be held to be extinguished, if (1) such land and building are no longer used for distillery pur- poses, and (2) there is no outstanding liability for taxes or pen- alties imposed by law on the distilled spirits produced therein, and (3) no htigation is pending in respect of any such tax or penalty. (4) CERTIICATE OF DISCHARGE.- Any person claiming any inter- est in any such land or building may apply to the collector for a duly acknowledged certificate to the effect that such lien is dis- charged and, if the Commissioner determines that any such lien is extinguished, the collector shall issue such certificate, and any such certificate may be recorded. LIQUOR 299

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