Page:United States Statutes at Large Volume 68A.djvu/637

 CH. 51

DISTILLED SPIRITS, WINES, AND BEER

597

the duty which would have been paid had such spirits been imported for beverage purposes, less the duty already paid thereon. (9) IMPORTED LIQUEURS AND CORDIALS.^—Imported liqueurs and

cordials, or similar compounds, containing distilled spirits, shall be taxed as distilled spirits. (b) T I M E OP ATTACHMENT ON DISTILLED SPIRITS.—The tax shall attach to distilled spirits, spirits, alcohol, or alcoholic spirits, within the meaning of section 5002(b), as soon as this substance is in existence as such, whether it be subsequently separated as pure or impure spirits, 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. (c) CROSS R E F E R E N C E. — For penalty for tampering with a stamp macliine, see section 5689. SEC. 5002. DEFINITIONS.

(a) DISTILLER.—Every person who produces distilled spirits from any source or substance, or who brews or makes mash, wort, or wash, fit for distillation or for the production of spirits, or who, by any process of evaporization, separates alcoholic spirits from any fermented substance, or who, making or keeping mash, wort, or wash, has also in his possession or use a stili, shall be regarded as a distiller. (b) DISTILLED S P I R I T S. — (1) GENERAL DEFINITION.—For purposes of this chapter, distilled

spirits, spirits, alcohol, and alcoholic spirits are that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance. (2) PRODUCTS OP RECTIFICATION.—As used in section 5008(b) the term "distilled spirits" includes products produced in such manner that the person producing them is a rectifier within the meaning of section 5082. (c) P R O O F SPIRITS.—For purposes of this chapter, the term "proof spirits" means that alcoholic liquor which contains one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten-thousandths (.7939) at 60 degrees Fahrenheit. (d) P R O O F GALLON.—For purposes of this chapter, the term "proof gallon" means a gallon of proof spirits, according to the standard prescribed in subsection (c), set forth and declared for the inspection and gauging of spirits throughout the United States. SEC. 5003. EXEMPTIONS. (1) For provisions authorizing the withdrawal of alcohol free of tax for use by Federal or State agencies, see section 5310(b). (2) For provisions authorizing the withdrawal of alcohol free of tax for use in research, hospitals, or charitable clinics, see section 5310(c). (3) For provisions authorizing the importation of alcohol for industrial purposes without payment of tax, see section 5311. (4) For provisions authorizing the withdrawal and denaturation of alcohol without payment of tax, see sections 5310(a) and 5331 (a). (5) For provisions authorizing the withdrawal and denaturation of rum without payment of tax, see section 5331(c). (6) For provisions authorizing the removal for denaturation or destruction without payment of tax of distillates containing aldehydes or fusel oil, see section 5194(b). § 5003(6)

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