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PUBLIC LAW 85-558-JULY 25, 1958

[72

ST A T.

Public Law 85-558 July 25, 1958 [H. R. 7863]

AN ACT To amend the District of Columbia Alcoholic Beverage Control Act,

Be it enacted by the Senate and. House of Representatives of the D. C. a 1 c o h o l i c United States of America in Congress assembled, That section 23(c) beverages. C o l l e c t i o n of of the District of Columbia Alcoholic Beverage Control Act, as taxes. amended (48 Stat. 332; sec. 25-124 (c), D, C. Code), is amended to 48 Stat. 654. Spirits or aico- read as follows: hoi. "(c) Said taxes on spirits or alcohol shall be collected and paid by the affixture of a stamp or stamps secured from the Commissioners or their designated agent denoting the payment of the amount of the tax imposed by this Act upon such beverage, such affixture to be upon the immediate container of the beverage, unless the Commissioners shall by regulation permit otherwise. The Commissioners or their designated agent shall furnish suitable stamps, to be prescribed by the Commissioners, denoting the payment of the taxes imposed by this Act upon spirits or alcohol, and shall by the sale of such stamps at the amounts indicated on the faces thereof cause the said taxes to be collected." SEC. 2. Section 23(d) of the District of Columbia Alcoholic Beverage Control Act, as amended (48 Stat. 332; sec. 25-124 (d), D. C. Code), is amended to read as follows: Wine. " (d) Said taxes on wine (wine containing 14 per centum or less of alcohol by volume, w4ne containing more than 14 per centum of alcohol by volume, champagne, sparkling wine, and any wine artificially carbonated) shall be collected and paid in the manner following: Statement. "(1) Each holder of a manufacturer's or wholesaler's license shall, on or before the tenth day of each month, furnish to the Commissioners or their designated agent on a form to be prescribed by the Commissioners, a statement under oath showing the quantity of wine subject to taxation hereunder sold by him during the preceding calendar month and shall, on or before the fifteenth day of each month, pay to the Commissioners or their d e s i ^ a t e d agent the tax hereby imposed upon the quantity of wine subject to taxation hereunder sold by him during the preceding calendar month. Permit. "(2) No licensee holding a retailer's license shall transport or cause to be transported into the District of Columbia any wine other than the regular stock on hand in a passenger carrying marine vessel operating in and beyond the District of Columbia, or a club car or a dining car on a railroad operating in and beyond the District of Columbia, for which a retailer's license, class C or D, has been issued under this Act, unless such licensee has first obtained a permit so to do from the Alcoholic Beverage Control Board. No such permit shall issue until the tax imposed by this section shall have been paid for the wine for which the permit is requested. Such permit shall specifically set forth the quantity, character, and brand or trade name of the wine to be transported and the names and addresses of the seller and of the purchaser. Such permit shall accompany such wine during its transportation in the District of Columbia to the licensed premises of such retail licensee and shall be exhibited upon the demand of any police officer or duly authorized inspector of the Board. Such permit shall, immediately upon receipt of the wine by the retail licensee, be marked 'canceled' and retained by him. Regulations "(3) The Commissioners are authorized and empowered to prescribe by regulation such other methods or devices or both for the assessment, evidencing of payment, and collection of the taxes on wine imposed by this section in addition to or in lieu of the method herein-

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