Page:United States Statutes at Large Volume 72 Part 1.djvu/1372

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26 USC 5081-

PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

" (h) APOTHECARIES.—The taxes imposed by this subpart and by part II of this subchapter shall not be imposed on apothecaries as to wines or distilled spirits which they use exclusively in the preparation or making up of medicines unfit for use for beverage purposes. " (i) MANUFACTURER RECOVERING DISTILLED SPIRITS FOR REUSE I N PRODUCTS U N F I T FOR BEVERAGE PURPOSES.—The taxes imposed by this

subpart and by part II of this subchapter shall not be imposed on any manufacturer for recovering distilled spirits, on which the tax has been paid or determined, from dregs or marc of percolation or extraction, or from medicines, medicinal preparations, food products, flavors, or flavoring extracts, which do not meet the manufacturer's standards, if such recovered distilled spirits are used by such manufacturer in the manufacture of medicines, medicinal preparations, food products, flavors, or flavoring extracts, which are unfit for use for beverage purposes. "(j) STABILIZATION OF DISTILLED SPIRITS.—The removal, on the premises of a distilled spirits plant, of extraneous insoluble materials from distilled spirits, and minor changes in the soluble color or soluble solids of distilled spirits, which occur solely as a result of such filtrations or other physical treatments (which do not involve the addition of any substance which will remain incorporated in the completed product) at the time of, or preparatory to, the bottling of distilled spirits, as may be necessary or desirable to produce a stable product, shall not be deemed to be rectification within the meaning of sections 5021, 5081, and 5082, if such changes do not exceed maximum limitations which the Secretary or his delegate may by regulations provide. " (k) ADDITION or TRACER ELEMENTS.—The authorized addition of tracer elements to distilled spirits under provisions of section 5201(d) shall not be deemed to be rectification within the meaning of sections 5021, 5081, and 5082. "(1) CROSS REFERENCES.— "(1) For provisions exempting distilled spirits and wines rectified in customs manufacturing^ bonded warehouses, see section 5523. "(2) For provisions exempting winemakers in the use or treatment of wines or wine spirits, see section 5391. "(3) For provisions exempting the manufacture of volatile fruitflavor concentrates, see section 5511. "SEC. 5026. DETERMINATION AND COLLECTION OF RECTIFICATION TAX. " (a) DETERMINATION OF T A X. —

"(1) GENERAL.—The taxes imposed by sections 5021 and 5022 shall be determined upon the completion of the process of rectification by such means as the Secretary or his delegate shall by regulations prescribe and with the use of such devices and apparatus (including but not limited to storage, gauging, and bottling tanks, and pipelines) as the Secretary or his delegate may by regulations prescribe. "(2) UNAUTHORIZED RECTIFICATION.—In the case of taxable rectification on premises other than premises on which rectification is authorized, the tax imposed by section 5021 or 5022 shall be due and payable at the time of such rectification. " (b) PAYMENT OF TAX.—Except as provided in subsection (a)(2), the taxes imposed by sections 5021, 5022, and 5023, shall be paid in accordance with section 5061. " Subpart C—Wines "Sec. "Sec. "Sec. "Sec. "Sec.

5041. 5042. 5043. 5044. 5045.

Imposition and rate of tax. Exemption from tax. Collection of taxes on wines. Refund of tax on unmerchantable wine. Cross reference.s.

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