CH. 51—DISTILLED SPIRITS, WINES, AND BEER
617
tax of b o t h the b r e w e r w h o p r o d u c e s the s a m e and the b r e w e r w h o procures the same. SEC. 5092. DEFINITION OF BREWER. E v e r y p e r s o n w h o b r e w s or p r o d u c e s beer for sale shall b e d e e m e d a brewer. SEC. 5093. CROSS REFERENCES. (1) For exemption of brewers selling at wholesale in hogsheads, barrels, and kegs from special tax as wholesale dealer, see section 5113 (b). -^^^. (2) For exemption of brewers selling in eighth-barrel kegs from special tax as retail dealer, see section 5123(a). (3) For exemption of brewer from special tax as wholesale or retail dealer in beer by reason of sales at different locations on contiguous brewery premises, see section 5144(c). (4) For exemption from special tax in case of sales made on purchaser dealers' premises, see section 5123(b)(3). •Si
'r
Subpart C—Manufacturers of Stills Sec. Sec. Sec. Sec. Sec. Sec.
5101. 5102. 6103. 5104. 5105. 5106.
Imposition and rate of tax. Definition of manufacturer of stills. Exemptions. Method of payment of tax on stills. Notice of manufacture of and permit to set up still. Drawback.
SEC. 5101. IMPOSITION AND RATE OF TAX. E v e r y m a n u f a c t u r e r of stills shall p a y a special tax of $55 a year, and $22 for e a c h still or w o r m for distiliing m a d e by h i m. SEC. 5102. DEFINITION OF MANUFACTURER OF STILLS. Any p e r s o n w h o m a n u f a c t u r e s any still or w o r m to be used in distilling shall be d e e m e d a m a n u f a c t u r e r of stills. SEC. 5103. EXEMPTIONS. For exemption of industrial alcohol plants from the special tax imposed by section 5101, see section 5306. SEC. 5104. METHOD OF PAYMENT OF TAX ON STILLS. The tax imposed o n stills or w o r m s by section 5101 shall be p a i d by s t a m p, d e not i n g the tax, under such regulations as the Secretary or his d e l e g a t e may prescribe. SEC. 5105. NOTICE OF MANUFACTURE OF AND PERMIT TO SET UP STILL. (a) REQUIREMENT. — Any person w h o m a n u f a c t u r e s any still, boiler, or other vessel to be used for the p u r p o s e of distilling shall, before the s a m e is r e m o v e d from the place of m a n u f a c t u r e, notify the Secretary or his delegate, s e t t i n g forth i n writing, by w h o m it is to be used, its c a p a c i t y, and the t i m e w h e n the s a m e is to b e r e m o v e d from the place of m a n u f a c t u r e; and n o such still, boiler, or other vessel shall b e s e t u p w i t h o u t the permit in writing of the Secretary o r his delegate for that p u r p o s e. The notice required by this section shall b e s u b m i t t e d in s u c h form and m a n n e r as the Secretary o r his delegate may by regulations prescribe. (b)
PENALTY.—
(1) For penalty for failure to give notice of manufacture, or for setting up still without permit, see section 5602. (2) Penalty for failure to register stills or distilling apparatus when set up, see section 5601. § 5105(b)(2)
49012°—54——42
�
