Page:United States Statutes at Large Volume 68A.djvu/712

From Wikisource
Jump to: navigation, search
This page needs to be proofread.

672

INTERNAL REVENUE CODE OF 1954

(c) Wine from different agricultural commodities shall not be blended together. SEC. 5388. DESIGNATION OF WINES. (a) Standard wines may be removed from premises subject to the provisions of this subchapter and be marked, transported, and sold under their proper designation as to kind and origin, or, if there is no such designation known to the trade or consumers, then under a truthful and adequate statement of composition. (b) Wines other than standard wines may be removed for consumption or sale and be marked, transported or sold only under such designation as to kind and origin as adequately describe the true composition of such products and as adequately distinguish them from standard wines, as regulations prescribed by the Secretary or his delegate shall provide. PART IV—GENERAL Sec. 5391. Exemption from rectifying and spirits taxes. Sec. 5392. Definitions. SEC. 5391. EXEMPTION FROM RECTIFYING AND SPIRITS TAXES.

Notwithstanding any other provision of law, the taxes imposed by sections 5001 and 5021 on distilled spirits generally and on rectified spirits and wines shall not, except as provided in this subchapter, be assessed, levied, or collected from the proprietor of any bonded wine cellar with respect to his use or treatment of wine, or use of wine spirits in wine production, in such premises: Provided, That whenever wine or wine spirits are used in violation of this subchapter the appropriate tax shall be collected unless the proprietor satisfactorily shows that such wine or wine spirits were not knowingly used in violation of law. SEC. 5392. DEFINITIONS. (a) STANDARD W I N E, — For purposes of this subchapter the term

"standard wine" means natural wine, specially sweetened natural wine, special natural wine and standard agricultural wine, produced in accordance with the provisions of sections 5381, 5385, 5386, and 5387, respectively. (b) HEAVY BODIED BLENDING W I N E. — For purposes of this subchapter the term "heavy bodied blending wine" means wine made from fruit without added sugar, and with or without added wine spirits, and conforming to the definition of natural wine in all respects except as to maximum total solids content. (c) P U R E SUGAR.—For purposes of this subchapter the term "pure sugar" means pure refined cane or beet sugar, or pure refined anhydrous or monohydrate dextrose sugar, of not less than 95 percent purity calculated on a dry basis: Provided, That invert sugar syrup produced from such pure sugar by recognized methods of inversion may be used to prepare any sugar syrup, or solution of water and pure sugar, authorized in this subchapter. (d) TOTAL SOLIDS.—For purposes of this subchapter the term "total solids", in the case of wine, means the degrees Brix of the dealcoholized wine, (e) SAME K I N D OF F R U I T. — For purposes of this subchapter the term "same kind of fruit" includes, in the case of grapes, all of the several species and varieties of grapes. In the case of fruits other § 538r(c)