72 S T A T. ]
PUBLIC LAW
8 5 - 8 5 9 - S E P T. 2,
1958
1339
"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. 5106. Export. "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 re-'pect 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
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