(b) DRAWBACK.-On the exportation of distilled spirits or wines manufactured or produced in the United States on which an internal revenue tax has been paid or determined, and which are contained in any cask or package, or in bottles packed in cases or other containers, there shall be allowed, under regulations prescribed by the Secretary or his delegate, a drawback equal in amount to the tax found to have been paid or determined on such distilled spirits or wines. The preceding sentence shall not apply unless such distilled spirits have been packaged or bottled especially for export, or, in the case of distilled spirits originally bottled for domestic use, have been restamped and marked especially for export at the distilled spirits plant where originally bottled and before removal therefrom, under regulations prescribed by the Secretary or his delegate. The Secretary or his delegate is authorized to prescribe regulations governing the determination and payment or crediting of drawback of internal revenue tax on domestic distilled spirits and wines, including the requirement of such notices, bonds, bills of lading, and other evidence indicating payment or determination of tax and exportation as shall be deemed necessary. SEC. 5063. FLOOR STOCKS REFUNDS ON DISTILLED SPIRITS, WINES, CORDIALS, AND BEER. (a) GENERAL.-With respect to any article upon which tax is imposed under this part, upon which internal revenue tax (including floor stocks tax) at the applicable rate prescribed has been paid or determined, and which, on July 1, 1961, is held by any person and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be credited or refunded to such person (without interest), subject to such regulations as may be prescribed by the Secretary or his delegate, an amount equal to the difference between the tax so paid or determined and the rate made applicable to such articles on and after July 1, 1961, if claim for such credit or refund is filed with the Secretary or his delegate prior to October 1, 1961, or within 30 days from the promulgation of such regulations, whichever is later. (b) LIMITATION ON ELIGIBILITY FOR CREDIT OR REFUND.-No person shall be entitled to credit or refund under subsection (a), unless such person, for such period or periods both before and after July 1, 1961 (but not extending beyond 1 year thereafter), as the Secretary or his delegate shall by regulations prescribe, makes and keeps, and files with the Secretary or his delegate, such records of inventories, sales, and purchases as may be prescribed in such regulations. (c) OTHER LAWS APPLICABLE. All provisions of law, including penalties, applicable in respect of internal revenue taxes on distilled spirits, wines, liqueurs and cordials, imported perfumes containing distilled spirits, and beer shall, insofar as applicable and not inconsistent with this section, be applicable in respect of the credits and refunds provided for in this section to the same extent as if such credits or refunds constituted credits or refunds of such taxes. SEC. 5064. LOSSES CAUSED BY DISASTER. (a) AUTHORIZATION.-Where the President has determined under the Act of September 30, 1950 (42 U. S. C., sec. 1855), that a "major disaster" as defined in such Act has occured in any part of the United States, the Secretary or his delegate shall pay (without interest) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on distilled spirits, wines, rectified products, and beer previously withdrawn, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of such disaster occurring in such part of the United States after June 30, 1959, if such distilled spirits, wines, rectified products, or beer were held and intended for sale at the time of such disaster. The payments authorized by this section shall be made to the person holding such distilled spirits, wines, rectified products, or beer for sale at the time of such disaster. (b) CLAIMS.-No claim shall be allowed under this section unless(1) filed within 6 months after the date on which the President makes the determination that the disaster referred to in subsection (a) has occurred; and (2) the claimant furnishes proof to the satisfaction of the Secretary or his delegate that (A) he was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the distilled spirits, wines, rectified products, or beer covered by the claim; and (B) he is entitled to payment under this section. Claims under this section shall be filed under such regulations as the Secretary or his delegate shall prescribe. (c) DESTRUCTION OF DISTILLED SPIRITS, WINES, RECTIFIED PRODUCTS, OR BEER.-When the Secretary or his delegate has made payment under this section in respect of the tax, or tax and duty, on the distilled spirits, wines, rectified products, or beer condemned by a duly authorized official or rendered unmarketable, such distilled spirits, wines, rectified products, or beer shall be destroyed under such supervision as the Secretary or his delegate may prescribe, unless such distilled spirits, wines, rectified products, or beer were previously destroyed under supervision satisfactory to the Secretary or his delegate. (d) PRODUCTS OF PUERTO RICO.-The provisions of this section shall not be applicable in respect of distilled spirits, wines, rectified products, and beer of Puerto Rican manufacture brought into the United States and so lost or rendered unmarketable or condemned. (e) OTHER LAWS APPLICABLE.-All provisions of law, including penalties, applicable in respect of internal revenue taxes on distilled spirits, wines, rectified products, and beer shall, insofar as applicable and not inconsistent with this section, be applied in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of such taxes. SEC. 5065. TERRITORIAL EXTENT OF LAW. The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not. SEC. 5066. CROSS REFERENCE. For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F. PART II-OCCUPATIONAL TAX Subpart A. Rectifier. Subpart B. Brewer. Subpart C. Manufacturers of stills. Subpart D. Wholesale dealers. Subpart E. Retail dealers. Subpart F. Nonbeverage domestic drawback claimants. Subpart G. General provisions. Subpart A-Rectifier Sec. 5081. Imposition and rate of tax. Sec. 5082. Definition of rectifier. Sec. 5083. Exemptions. Sec. 5084. Cross references. SEC. 5081. IMPOSITION AND RATE OF TAX. Every rectifier of distilled spirits or wines (as defined in section 5082) shall pay a special tax of $220 a year; except that any rectifier of less than 20,000 proof gallons a year shall pay $110 a year. SEC. 5082. DEFINITION OF RECTIFIER. Every person who rectifies, purifies, or refines distilled spirits or wines by any process (other than by original and continuous distillation, or original and continuous processing, from mash, wort, wash, or any other substance, through continuous closed vessels and pipes, until the production thereof is complete), and every person who, without rectifying, purifying, or refining distilled spirits, shall by mixing such spirits, wine, or other liquor with any material, manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, rum, gin, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying. SEC. 5083. EXEMPTIONS. For exemptions from tax under section 5021 or 5081 in case of— (1) Absolute alcohol, see section 5025 (a). (2) Production of gin and vodka, see section 5025 (b). (3) Refining spirits in course of original distillation, see section 5025 (c). (4) Redistillation of spirits on bonded premises of a distilled spirits plant, see section 5025 (d). (5) Mingling of distilled spirits on bonded premises of a distilled spirits plant, see section 5025 (e). (6) Apothecaries, see section 5025 (h). (7) Manufacturers of chemicals and flavoring extracts, see section 5025 (i). (8) Distilled spirits and wines rectified in customs manufacturing bonded warehouses, see section 5523. (9) Blending beverage brandies or rums on bonded premises of a distilled spirits plant, see section 5025 (e) (4). (10) Blending of straight whiskies, fruit brandies, rums or wines, see section 5025 (f). (11) Addition of caramel to brandy or rum, see section 5025 (g). (12) Winemakers' use or treatment of wines or wine spirits, see section 5391. (13) Stabilization of distilled spirits, see section 5025 (j). (14) Authorized addition of tracer elements, see section 5025 (k). SEC. 5084. CROSS REFERENCES. (1) For provisions relating to gallonage tax on rectification, see subpart B of part I of this subchapter. (2) For provisions relating to qualification of distilled spirits plants to engage in rectification, see subchapter B. (3) For provisions relating to rectifying operations on the premises of distilled spirits plants, see subchapter C. (4) For penalties, seizures, and forfeitures relating to rectifying and rectified products, see subchapter J and subtitle F. Subpart B-Brewer Sec. 5091. Imposition and rate of tax. Sec. 5092. Definition of brewer. Sec. 5093. Cross references. SEC. 5091. IMPOSITION AND RATE OF TAX. Every brewer shall pay $110 a year in respect of each brewery; except that any brewer of less than 500 barrels a year shall pay the sum of $55 a year. Any beer procured by a brewer in his own hogsheads, barrels, or kegs under the provisions of section 5413 shall be included in calculating the liability to brewers' special tax of both the brewer who produces the same and the brewer who procures the same. SEC. 5092. DEFINITION OF BREWER. Every person who brews or produces beer for sale shall be deemed a brewer. SEC. 5093. CROSS REFERENCES. (1) For exemption of brewer from special tax as wholesale and retail dealer, see section 5113 (a). (2) For provisions relating to liability for special tax for carrying on business in more than one location, see section 5143 (c). (3) For exemption from special tax in case of sales made on purchaser dealers' premises, see section 5113 (d). Subpart C-Manufacturers of Stills Sec. 5101. Imposition and rate of tax. Sec. 5102. Definition of manufacturer of stills. Sec. 5103. Exemptions. Sec. 5104. Method of payment of tax on stills. Sec. 5105. Notice of manufacture of and permit to set up still. SEC. 5101. IMPOSITION AND RATE OF TAX. Every manufacturer of stills shall pay a special tax of $55 a year, and $22 for each still or condenser for distilling made by him. SEC. 5102. DEFINITION OF MANUFACTURER OF STILLS. Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills. SEC. 5103. EXEMPTIONS. The taxes imposed by section 5101 shall not apply in respect of stills or condensers manufactured by a proprietor of a distilled spirits plant exclusively for use in his plant or plants. SEC. 5104. METHOD OF PAYMENT OF TAX ON STILLS. The tax imposed on stills or condensers by section 5101 shall be paid by stamp, denoting the tax, under such regulations as the Secretary or his delegate may prescribe. SEC. 5105. NOTICE OF MANUFACTURE OF AND PERMIT TO SET UP STILL. (a) REQUIREMENT.-Any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling shall, before the same is removed from the place of manufacture, notify the Secretary or his delegate, setting forth in writing by whom it is to be used, its capacity, and the time when the same is to be removed from the place of manufacture; and no such still, boiler, or other vessel shall be set up without the permit in writing to the Secretary or his delegate for that purpose. The notice required by this section shall be submitted in such form and manner as the Secretary or his delegate may by regulations prescribe. (b) PENALTY. (1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up still without permit, see sections 5615 (2) and 5687. (2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see sections 5601 (a) (1), 5601 (b) (1), and 5615 (1). SEC. 5106. EXPORT. (a) WITHOUT PAYMENT OF TAX.-Under regulations prescribed by the Secretary or his delegate, stills or condensers for distilling may be removed from the place of manufacture for export without payment of the tax imposed thereon by section 5101. (b) DRAWBACK.-Stills and condensers on which the tax has been paid, and which have not been used, may be exported with the privilege of drawback, under such regulations as the Secretary or this delegate may prescribe. Subpart D-Wholesale Dealers Sec. 5111. Imposition and rate of tax. Sec. 5113. Exemptions. Sec. 5114. Records. Sec. 5115. Sign required on premises. Sec. 5116. Packaging distilled spirits for industrial uses. SEC. 5111. IMPOSITION AND RATE OF TAX. (a) WHOLESALE DEALERS IN LIQUORS.-Every wholesale dealer in liquors shall pay a special tax of $255 a year. The Secretary or his delegate may by regulations provide for the issuance of a stamp denoting payment of such special tax as a "wholesale dealer in wines" or a "wholesale dealer in wines and beer" if, as the case may be, wines only, or wines and beer only, are sold by a wholesale dealer in liquors. (b) WHOLESALE DEALERS IN BEER.-Every wholesale dealer in beer shall pay a special tax of $123 a year. SEC. 5112. DEFINITIONS. (a) DEALER.-When used in this subpart, subpart E, or subpart G, the term "dealer" means any person who sells, or offers for sale, any distilled spirits, wines, or beer. (b) WHOLESALE DEALER IN LIQUORS.-When used in this chapter, the term "wholesale dealer in liquors" means any dealer, other than a wholesale dealer in beer, who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer. |