Page:United States Statutes at Large Volume 72 Part 1.djvu/1358

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PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958

[72 S T AT,

" (D) who, making or keeping mash, wort, or wash, has also in his possession or use a still. "(6)

D I S TITLE D SPIRITS.—

" (A) General Definition,—The terms 'distilled spirits', 'alcoholic spirits', and 'spirits' mean that substance known as ethyl alcohol, ethanol, or spirits of wine, including all dilutions and mixtures thereof, from whatever source or by whatever process produced, and shall include whisky, brandy, rum, gin, and vodka. " (B) Products of Rectification,—As used in section 5291 (a) the term 'distilled spirits' includes products produced in such manner that the person producing them is a rectifier within the meaning of section 5082. " (7) PROOF SPIRITS.—The term 'proof spirits' means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of seven thousand nine hundred and thirty-nine tenthousandths (.7939) at 60 degrees Fahrenheit referred to water at 60 degrees Fahrenheit as unity. "(8) PROOF GALLON.—The term 'proof gallon' means a United States gallon of proof spirits, or the alcoholic equivalent thereof. " (9) CONTAINER.—The term 'container', when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits. "(10) APPROVED CONTAINER.—The term 'approved container', when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary or his delegate. "(11) ARTICLES.—The term 'articles' means any substance or

preparation in the manufacture of which denatured distilled spirits are used, unless another meaning is distinctly expressed or manifestly intended. "(b)

CROSS R E F E R E N C E S, —

"(1) For definition of wine gallon, see section 5041(c). "(2) For definition of rectifier, see section 5082. "(3) For definition of manufacturer of stills, see section 5102. "(4) For definition of dealer, see section 5112(a). "(5) For definitions of wholesale dealers, see section 5112. "(6) For definitions of retail dealers, see section 5122. "(7) For definitions of general application to this title, see chapter 79. "SEC. 5003. CROSS REFERENCES TO EXEMPTIONS, ETC. "(1) For provisions authorizing the withdrawal of distilled spirits free of tax for use by Federal or State agencies, see sections 5214 (a)(2) and 5313. "(2) For provisions authorizing the withdrawal of distilled spirits free of tax by nonprofit educational organizations, scientific universities or colleges of learning, laboratories, hospitals, blood banks, sanitariums, and charitable clinics, see section 5214(a)(3). "(3) For provisions authorizing the withdrawal of certain imported distilled spirits from customs custody without payment of tax, see section 5232. "(4) For provisions authorizing the withdrawal of denatured distilled spirits free of tax, see section 5214(a)(1). "(5) For provisions exempting from tax distilled spirits for use in production of vinegar by the vaporizing process, see section 5505 (j). "(6) For provisions relating to the withdrawal of wine spirits without payment of tax for use in the production of wine, see section 5373. "(7) For provisions exempting from tax volatile fruit-flavor concentrates, see section 5511. "(8) For provisions authorizing the withdrawal of distilled spirits from bonded premises without payment of tax for export, see section 5214(a)(4).

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