Page:United States Statutes at Large Volume 72 Part 1.djvu/1370

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PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

"SEC. 5021. IMPOSITION AND RATE OF TAX. "In addition to the tax imposed by this chapter on distilled spirits and wines, there is hereby imposed (except as otherwise provided in this chapter) a tax of 30 cents on each proof gallon and a proportionate tax at a like rate on all fractional parts of such proof gallon on all distilled spirits or wines rectified, purified, or refined in such manner, and on all mixtures produced in such manner, that the person so rectifying, purifying, refining, or mixing the same is a rectifier (as defined in section 5082). Spirits or wines shall not twice be subjected to tax vmder this section because of separate acts of rectification, pursuant to approved formula, between the time such spirits or wines are received on the bottling premises and the time they are removed therefrom. "SEC. 5022. TAX ON CORDIALS AND LIQUEURS CONTAINING WINE. "On all liqueurs, cordials, or similar compounds produced in the United States and not produced for sale as wine, wine specialties, or cocktails, which contain more than 21/^ percent by volume of wine of an alcoholic content in excess of 14 percent by volume, there shall be paid, in lieu of the tax imposed by section 5021, a tax at the rate of $1.92 per wine gallon and a proportionate tax at a like rate on all fractional parts of such wine gallon until July 1, 1959, and on or after July 1, 1959, at the rate of $1.60 per wine gallon and a proportionate tax at a like rate on all fractional parts of such wine gallon. The last sentence of section 5021 shall not be construed to limit the imposition of tax under this section. All other provisions of law applicable to rectification shall apply to the products subject to tax under this section. "SEC. 5023. TAX ON BLENDING OF BEVERAGE RUMS OR BRANDIES. "In the case of rums or fruit brandies mixed or blended pursuant to section 5234(c), in addition to the tax imposed by this chapter on the production of distilled spirits, there shall, except in the case of such rums or brandies which have been aged in wood at least 2 years at the time of their first blending or mixing, be paid a tax of 30 cents as to each proof gallon (and a proportionate tax at a like rate on all fractional parts of such proof gallon) of rums or brandies so mixed or blended and withdrawn from bonded premises, except when such rums or brandies are withdrawn under section 5214 or section 7510. "SEC. 5024. DEFINITIONS. "(1) For definition of 'rectifier', see section 5082. "(2) For definition of 'products of rectification' as 'distilled spirits' for certain purposes, see section 5002(a)(6)(B). "(3) For other definitions relating to distilled spirits, see section 5002. "(4) For definitions of general application to this title, see chapter 79. "SEC. 5025. EXEMPTION FROM RECTIFICATION TAX. "(a) ABSOLUTE ALCOHOL.—The process of extraction of water from high-proof distilled spirits for the production of absolute alcohol shall not be deemed to be rectification within the meaning of sections 5081 and 5082, and absolute alcohol shall not be subject to the tax imposed by section 5021, but the production of such absolute alcohol shall be under such regulations as the Secretary or his delegate may prescribe. " (b) PRODUCTION or G I N AND VODKA.—The tax imposed by section

5021 shall not apply to gin produced on bottling premises of distilled spirits plants by the redistillation of a pure spirit over juniper berries and other natural aromatics or to vodka produced on bottling premises of distilled spirits plants from pure spirits in the manner authorized on bonded premises of distilled spirits plants.

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