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Subtitle E-Alcohol, Tobacco, and Certain Other
CHAPTER 51. Distilled spirits, wines, and beer.
CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER
SUBCHAPTER A. Gallonage and occupational taxes.
Subchapter A-Gallonage and Occupational Taxes
Part I. Gallonage taxes.
PART 1-GALLONAGE TAXES
Subpart A. Distilled spirits.
Subpart A-Distilled Spirits
destruction of distilled spirits.
SEC. 5001, IMPOSITION, RATE, AND ATTACHMENT OF TAX. (a) RATE OF Tax
(1) GENERAL.-There is hereby imposed on all distilled spirits in bond or produced in or imported into the United States an internal revenue tax at the rate of $10.50 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon. On and after July 1, 1961, the rate of tax imposed by this paragraph shall be $9 in Ifeu of $10.50.
(2) PRODUCTS CONTAINING DISTILLED SPIRITS.-All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits.
(3) IMPORTED PERFUMES CONTAINING DISTILLED SPIRITS.—There is hereby imposed on all perfumes imported into the United States containing distilled spirits a tax of $10.50 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. On and after July 1, 1961, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50.
(4) WINES CONTAINING MORE THAN 24 PERCENT ALCOHOL BY VOLUME.-Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(5) DISTILLED SPIRITS WITHDRAWN FREE OF TAX.-Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214 (a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(6) DENATURED DISTILLED SPIRITS OR ARTICLES.-Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the denatured distilled spirits or articles shall be required to pay such tax.
(7) FRUIT-FLAVOR CONCENTRATES.-If any volatile fruit-flavor concentrate (or any fruit mash or juice from which such concentrate is produced) containing one-half of 1 percent or more of alcohol by volume, which is manufactured free from tax under section 5511, is sold, transported, or used by any person in violation of the provisions of this chapter or regulations promulgated thereunder, such person and such concentrate, mash, or juice shall be subject to all provisions of this chapter pertaining to distilled spirits and wines, including those requiring the payment of tax thereon; and the person so selling, transporting, or using such concentrate, mash, or juice shall be required to pay such tax.
(8) IMPORTED LIQUEURS AND CORDIALS.-Imported liqueurs and cordials, or similar compounds, containing distilled spirits, shall be taxed as distilled spirits.
(9) IMPORTED DISTILLED SPIRITS WITHDRAWN FOR BEVERAGE PURPOSES.—There is hereby imposed on all imported distilled spirits withdrawn from customs custody under section 5232 without
payment of the internal revenue tax, and thereafter withdrawn from bonded premises for beverage purposes, an additional tax equal to the duty which would have been paid had such spirits been imported for beverage purposes, less the duty previously paid thereon.
(10) AlcohOL COMPOUNDS FROM PUERTO Rico.-Except as provided in section 5314, upon bay rum, or any article containing distilled spirits, brought from Puerto Rico into the United States for consumption or sale there is hereby imposed a tax on the spirits contained therein at the rate imposed on distilled spirits produced in the United States.
(b) TIME OF ATTACHMENT ON DISTILLED SPIRITS.–The tax shall attach to distilled spirits as soon as the 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 REFERENCE.-
For provisions relating to the tax on shipments to the United States of taxable articles from Puerto Rico and the Virgin Islands, see section
7652. SEC. 5002. DEFINITIONS. (a) DEFINITIONS.—When used in this chapter
(1) DISTILLED SPIRITS PLANT.—The term "distilled spirits plant" means an establishment which is qualified under subchapter B to perform any operation, or any combination of operations, for which qualification is required under such subchapter.
(2) BONDED PREMISES.-The term "bonded premises”, when used with reference to distilled spirits, means the premises of a distilled spirits plant, or part thereof, as described in the application required by section 5171 (a), on which operations relating to production, storage, denaturation, or bottling of distilled spirits, prior to the payment or determination of the distilled spirits tax, are authorized to be conducted.
(3) BOTTLING PREMISES.—The term "bottling premises”, when used with reference to distilled spirits plants, means the premises of a distilled spirits plant, or part thereof, as described in the application required by section 5171 (a), on which operations relating to the rectification or bottling of distilled spirits or wines on which the tax has been paid or determined, are authorized to be conducted.
(4) BONDED WAREHOUSEMAN.—The term "bonded warehouseman” means the proprietor of a distilled spirits plant who is authorized to store distilled spirits after entry for deposit in storage and prior to payment or determination of the internal revenue tax or withdrawal as provided in section 5214 or 7510. (5) Distiller.The term "distiller" shall include every person
(A) who produces distilled spirits from any source or substance; or
(B) who brews or makes mash, wort, or wash, fit for distillation or for the production of distilled spirits (except a person making or using such material in the authorized production of wine or beer, or the production of vinegar by fermentation); or
(C) who by any process separates alcoholic spirits from any fermented substance; or
(D) wbo, making or keeping mash, wort, or wash, has also in his possession or use a still. (6) DISTILLED 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 REFERENCES.
(1) For definition of wine gallon, see section 5041 (c).
(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).
(9) For provisions authorizing withdrawal of distilled spirits without payment of tax to customs manufacturing bonded warehouses for export, see section 5522 (a).
(10) For provisions relating to withdrawal of distilled spirits without payment of tax as supplies for certain vessels and aircraft, see 19 U. S. C. 1309.
(11) For provisions authorizing regulations for withdrawal of distilled spirits for use of United States free of tax, see section 7510.
(12) For provisions relating to withdrawal of distilled spirits without payment of tax to foreign-trade zones, see 19 U.S.C. 81c.
(13) For provisions relating to exemption from tax of taxable articles going into the possessions of the United States, see ction 7653 (b).
(14) For provisions authorizing the removal of samples free of tax for making tests or laboratory analyses, see section 5214 (a) (9).
(15) For provisions relating to allowance for certain losses in bond,
see section 5008 (a). SEC. 5004. LIEN FOR TAX. (a) DISTILLED SPIRITS SUBJECT TO LIEN.
(1) GENERAL.-The tax imposed by section 5001 (a) (1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.
(2) EXCEPTIONS.-The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are
(A) withdrawn from bonded premises on determination of tax; or
(B) withdrawn from bonded premises free of tax under provisions of section 5214 (a) (1), (2), (3), or (9), or section 7510; or
(C) exported, deposited in a foreign-trade zone, used in the production of wine, deposited in customs manufacturing bonded warehouses, or laden as supplies upon, or used in the maintenance
or repair of, certain vessels or aircraft, as provided by law. (b) OTHER PROPERTY SUBJECT TO LIEN.
(1) GENERAL.- The tax imposed by section 5001 (a) (1) shall be a first lien on the distillery used for producing the distilled spirits, the stills, vessels, and fixtures therein, the lot or tract of land on which such distillery is situated, and on any building thereon, from the time such spirits are in existence as such until the tax is paid, or until the persons liable for the tax under section 5005 (a) or (b) have been relieved of liability for such tax by reason of the provisions of section 5005 (c) (2), (c) (3), (d), or (e). In the case of a distilled spirits plant producing distilled spirits, the premises subject to lien shall comprise the bonded premises of such plant, any building containing any part of the bonded premises and the land on which such building is situated, as described in the application for registration of such plant. Any similar lien on the property described in this