CH. 51, SUBCH. A, PART I, SUBPART A-DISTILLED SPIRITS (Revised 1958-72 Stat. 1313–1327): NOTE: The table of sections for Subpart A of Part I of Subchapter A of the new Chapter 51 (as revised 1958) reads as follows (72 Stat. 1313): "Sec. 5001. Imposition, rate, and attachment of tax. "Sec. 5002. Definitions. "Sec. 5003. Cross references to exemptions, etc. "Sec. 5004. Lien for tax. "Sec. 5005. Persons liable for tax. "Sec. 5006. Determination of tax. "Sec. 5007. Collection of tax on distilled spirits. "Sec. 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits. "Sec. 5009. Drawback." This table has not been amended. SEC. 5001. IMPOSITION, RATE, AND ATTACHMENT OF TAX (Revised 1958-72 Stat. 1314-1315):627 (a) (1) _ _ _ (date changed) June 30, 1959, H.R. 7523, P.L. 86–75, § 3(a) (2), 73 Stat. 157: Amended Sec. 5001 (a) (1) (relating to tax on distilled spirits--as contained in the revision of Chapter 51 by P.L. 85-859, § 201) by striking out in the last sentence €27 The revised section 5001 read as follows (72 Stat. 1314–1315): "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, 1959, the rate of tax imposed by this paragraph shall be $9 in lieu 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, 1959, 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 "(5) DISTILLED SPIRITS WITHDRAWN FREE OF TAX.-Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214 (a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled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 [Footnote 627 continued on following page] SEC. 5001 (revised 1958)-Continued (a) (1) (amended 1959)-Continued Do changed) Do.. Do.. (date changed) Do... "July 1, 1959" 628 and inserting in lieu thereof "July 1, 1960". Applicability: Indicated by the terms of the amendment. June 30, 1960, H.R. 12381, P.L. 86-564, § 202(a) (4), 74 Stat. 290: Amended Sec. 5001(a)(1) (as amended by P.L. 86-75, § 3(a)(2)) by striking out in the last sentence "July 1, 1960" and inserting in lieu thereof "July 1, 1961". Applicability: Indicated by the terms of the amendment. June 30, 1961, H.R. 7446, P.L. 87-72, § 3(a) (4), 75 Stat. 193: Amended Sec. 5001(a)(1) (as amended by P.L. 86-564, § 202 (a) (4)) by striking out in the last sentence "July 1, 1961" and inserting in lieu thereof "July 1, 1962". Applicability: Indicated by the terms of the amendment. June 28, 1962, H.R. 11879, P.L. 87-508, § 3(a) (3), 76 Stat. 114: Amended Sec. 5001(a)(1) (as amended by P.L. 87-72,§ 3(a)(4)) by striking out in the last sentence "July 1, 1962" and inserting in lieu thereof "July 1, 1963". Applicability: Indicated by the terms of the adendment. June 29, 1963, H.R. 6755, P.L. 88-52, § 3(a)(4), 77 Stat. 72: Amended Sec. 5001(a)(1) (as amended by P.L. 87-508, § 3(a)(3)) by striking out in the last sentence "July 1, 1963" and inserting in lieu thereof "July 1, 1964". Footnote 627-Continued. 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) ALCOHOLIC 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 this 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." For the original section 5001 covering the same subject, see App. X, p. 1301 below. 628 This was the date specified by P.L. 85-475 (June 30, 1958), § 3(a) (2), 72 Stat. 259, p. 878 above, and retained in the revision of Chapter 51 by P.L. 85-859, § 201. SEC. 5001 (revised 1958)—Continued (a) (1) (amended 1963)-Continued June 30, 1964, H.R. 11376, P.L. 88-348, § 2(a)(4), 78 Stat. 237: Amended Sec. 5001 (a) (1) (as amended by P.L. 88-52, § 3(a) (4)) by striking out in the last sentence "July 1, 1964" and inserting in lieu thereof "July 1, 1965". Applicability: Indicated by the terms of the amendment. June 21, 1965, H.R. 8371, P.L. 89-44, § 501(a), 79 Stat. 150: Amended Sec. 5001 (a) (1) (as amended by P.L. 88-348, § 2(a) (4)) by striking out the last sentence. Effective Date: July 1, 1965. (Id., § 701(d), 79 Stat. 157.) June 30, 1959, H.R. 7523, P.L. 86–75, § 3(a)(3), 73 Stat. 157: Amended Sec. 5001 (a) (3) (relating to tax on imported perfumes containing distilled spirits as contained in the revision of Chapter 51 by P.L. 85-859, § 201) by striking out in the last sentence "July 1, 1959" 629 and inserting in lieu thereof "July 1, 1960". Applicability: Indicated by the terms of the amendment. June 30, 1960, H.R. 12381, P.L. 86-564, § 202(a) (5), 74 Stat. 290: Amended Sec. 5001 (a) (3) (as amended by P.L. 86–75, § 3(a)(3)) by striking out in the last sentence "July 1, 1960" and inserting in lieu thereof "July 1, 1961". Applicability: Indicated by the terms of the amendment. June 30, 1961, H.R. 7446, P.L. 87-72, § 3(a) (5), 75 Stat. 193: Amended Sec. 5001(a)(3) (as amended by P.L. 86–564, § 202 (a) (5)) by striking out in the last sentence "July 1, 1961" and inserting in lieu thereof "July 1, 1962". Applicability: Indicated by the terms of the amendment. June 28, 1962, H.R. 11879, P.L. 87-508, § 3(a) (4), 76 Stat. 114: Amended Sec. 5001(a) (3) (as amended by P.L. 87-72, § 3(a)(5)) by striking out in the last sentence "July 1, 1962" and inserting in lieu thereof "July 1, 1963". This was the date specified by P.L. 85-475 (June 30, 1958), § 3(a)(3), 72 Stat. 259, p. 879 above, and retained in the revision of Chapter 51 by P.L. 85-859, § 201. SEC. 5001 (revised 1958)-Continued (a) (3) (amended 1962)-Continued Do... (date changed) Do... (date changed) Do..... (date deleted) Applicability: Indicated by the terms of the amendment. June 29, 1963, H.R. 6755, P.L. 88-52, § 3(a) (5), 77 Stat. 72: Amended Sec. 5001 (a) (3) (as amended by P.L. 87-508, § 3(a) (4)) by striking out in the last sentence "July 1, 1963" and inserting in lieu thereof "July 1, 1964". Applicability: Indicated by the terms of the amendment. June 30, 1964, H.R. 11376, P.L. 88–348, § 2(a)(5), 78 Stat. 237: Amended Sec. 5001 (a) (3) (as amended by P.L. 88-52, § 3(a) (5)) by striking out in the last sentence "July 1, 1964" and inserting in lieu thereof "July 1, 1965". Applicability: Indicated by the terms of the amendment. June 21, 1965, H.R. 8371, P.L. 89-44, § 501(a), 79 Stat. 150: Amended Sec. 5001 (a) (3) (as amended by P.L. 88-348, § 2(a) (5)) by striking out the last sentence. Effective Date: July 1, 1965. (Id., § 701(d), 79 Stat. 157.) SEC. 5002. DEFINITIONS (Revised 1958-72 Stat. 1315–1316): June 21, 1965, H.R. 8371, P.L. 89-44, § 807(a), 79 Stat. 164: Amended Sec. 5002 (a) (relating to definitions for purposes of taxes on liquors) by adding at the end thereof, after paragraph (11), the following new paragraph (12): (a). "(12) EXPORT.-The terms 'export', 'exported', and 'exportation' shall include shipments to a possession of the United States." Effective Date: July 1, 1965. (Id., § 807 (c), 79 Stat. 164.) SEC. 5004. LIEN FOR TAX (Revised 1958–72 Stat. 1317–1318): (reference changed) "section 5223(d)" and inserting in lieu thereof "section 5223 (e)". Effective Date: October 1, 1965. (Id., § 805 (g) (2), 79 Stat. 162.) 630 Subsection (c) of section 5004 (as revised by P.L. 85-859, § 201) read as follows (72 Stat. 1318): "(c) CROSS REFERENCE. - "For provisions relating to extinguishing of lien in case of redistillation, see section 5223(d)." For the redesignation of subsection (d) of section 5223 as subsection (e), see P.L. 89-44, § 805(d) at p. 918 below. SEC. 5008. ABATEMENT, REMISSION, REFUND, AND ALLOWANCE FOR LOSS OR DESTRUCTION OF DISTILLED SPIRITS (Revised 1958-72 Stat. 1323-1327): (d) (2) June 21, 1965, H.R. 8371, P.L. 89-44, § 805(a), 79 Stat. 160: Amended Sec. 5008 (d) (2) (as revised by P.L. 85-859, §201) 631 by striking out "; and no claim shall be allowed in respect to any distilled spirits withdrawn from the bonded premises of a distilled spirits plant more than 6 months prior to the date of such return". Effective Date: July 1, 1965. (Id., § 805(g)(1), 79 Stat. 162.) CH. 51, SUBCH. A, PART I, SUBPART B-RECTIFICATION (Revised 1958-72 Stat. 1327–1330): NOTE: The table of sections for Subpart B of Part I of Subchapter A of the new Chapter 51 reads as follows (72 Stat. 1327): "Sec. 5021. Imposition and rate of tax. "Sec. 5022. Tax on cordials and liqueurs containing wine. "Sec. 5023. Tax on blending of beverage rums or brandies. "Sec. 5024. Definitions. "Sec. 5025. Exemption from rectification tax. "Sec. 5026. Determination and collection of rectification tax." This table has not been amended. SEC. 5022. TAX ON CORDIALS AND LIQUEURS CONTAINING WINE (Revised 1958-72 Stat. 1328): 632 June 30, 1959, H.R. 7523, P.L. 86-75, § 3(a) (4), 73 Stat. 157: Amended Sec. 5022 (relating to tax on cordials and liqueurs containing wine-as contained in the revision of Chapter 51 by P.L. 85-859, 201) by striking out each place it appeared in the first sentence "July 1, 1959" 633 631 Subsection (d) of section 5008 (as revised by P.L. 85-859, § 201) read as follows (72 Stat. 1326): "(d) DISTILLED SPIRITS RETURNED TO BONDED PREMISES.— "(1) ALLOWANCE OF TAX.- -Whenever any distilled spirits withdrawn from bonded premises, on or after July 1, 1959, on payment or determination of tax are returned under section 5215 to the bonded premises of a distilled spirits plant, the Secretary or his delegate shall abate, remit, or (without interest) credit or refund the tax imposed under section 5001 (a) (1) on the spirits so returned. "(2) LIMITATION.-No allowance under paragraph (1) shall be made unless a claim is filed, under such regulations as the Secretary or his delegate may prescribe, by the proprietor of the distilled spirits plant to which the distilled spirits are returned, within 6 months of the date of return; and no claim shall be allowed in respect of any distilled spirits withdrawn from the bonded premises of a distilled spirits plant more than 6 months prior to the date of such return." 632 Section 5022, as revised by P.L. 85-859, § 201, read as follows (72 Stat. 1328): "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 21⁄2 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." For the original section 5022 covering the same subject, see App. X, p. 1307 below. 633 This was the date specified by P.L. 85-475 (June 30, 1958), § 3(a) (4), 72 Stat. 259, p. above, and retained in the revision of Chapter 51 by P.L. 85-859, § 201. 882 |