Page:United States Statutes at Large Volume 68A.djvu/635

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

595

Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51. Distilled spirits, wines, and beer. CHAPTER 52. Tobacco, cigars, cigarettes, and cigarette papers and tubes. CHAPTER 63. Machine guns and certain other firearms.

CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER SUBCHAPTER A. Gallonage and occupational taxes. SUBCHAPTER B. Distilleries.

SUBCHAPTER C. Internal Revenue bonded warehouses. SUBCHAPTER D. Rectifying plants. SUBCHAPTER E. Industrial alcohol plants, bonded warehouses, denaturing plants, and denaturation. SUBCHAPTER F. Bonded and taxpaid wine premises.

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SUBCHAPTER G. Breweries.

SUBCHAPTER H. Miscellaneous plants and warehouses. SUBCHAPTER I. Miscellaneous general provisions. SUBCHAPTER J. Penalties, seizures, and forfeitures relating to liquors.

Subchapter A—Gallonage and Occupational Taxes Part I. Gallonage taxes. Part II. Occupational tax.

PART I—GALLONAGE TAXES Subpart Subpart Subpart Subpart Subpart

A. B. C. D. E.

Distilled spirits. Rectification. Wines. Beer. General provisions.

Subpart A—Distilled Spirits Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

6001. 5002. 5003. 5004. 5006. 5006. 5007. 6008. 6009. 5010. 5011.

Imposition, rate, and attachment of tax. Definitions. Exemptions. Lien for tax. Persons liable for tax. Determination of tax. Collection of tax on distilled spirits. Strip stamps for distilled spirits. Stamps for distilled spirits withdrawn for exportation. Miscellaneous stamp provisions. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits. Sec. 6012. Drawback. SEC. 5001. IMPOSITION, RATE AND ATTACHMENT OF TAX. (a) R A T E OF T A X — (1) I N GENEKAL.—There is hereby imposed on all distilled

spirits in bond or produced in or imported into the United States § 6001(a)(1)

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