CODIFICATION OF INTERNAL REVENUE LAWS Sec. 3175. Other laws applicable. Sec. 3176. Rules and regulations. Sec. 3177. Manufacturing bonded warehouses. Sec. 3178. Special provisions relating to distilled spirits and wines rectified in bonded manufacturing warehouses. Sec. 3179. Exemption and drawback in case of exportation. Sec. 8180 . Distilleries erected prior to July 20, 1868. Sec. 3181 . Cross references. CHAPTER 26-LIQUOR SUBCHAPTER A-DISTILLED SPIRITS Part I-Provisions Relating to Tax SEC. 2800. TAX. (a) RATE-- (1) DImTLLED SPIRITS GENERALLY.- There shall be levied and collected on all distilled spirits (except brandy) in bond or pro- duced in or imported into the United States an internal revenue tax at the rate of $2.25 (and on brandy at the rate of $2.00) on each proof gallon or wine gallon when below proof and a pro- portionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when with- drawn from bond. (2) PRODUCTS OF DISTILLATION CONTAINING DISTILLED SPIRITS. - - All products of distillation, by whatever name known, which con- tain distilled spirits or alcohol, on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits. (3) IMPORTED PERFUMES CONTAININ DISTILLED SPIRITS. --There shall be levied and collected upon all perfumes imported into the United States containing distilled spirits, a tax of $2.25 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. Such tax shall be collected by the collector of customs and deposited as internal revenue collections, under such rules and regulations as the Commissioner, with the approval of the Secretary, may prescribe. (4) ALCOHOLIC COMxPOUNDs FRO PUERTO RIco, VIRGIN ISLANDS, AN PHILIPPINES. - (A) PUERTO Rico.- Except as provided in section 3123, upon bay rum, or any article containing alcohol, brought from Puerto Rico into the United States for consumption or sale there shall be paid a tax on the spirits contained therein at the rate im- posed on distilled spirits produced in the United States, to be collected at the port of entry by the collector of internal revenue of the district in which the port is located. The Commissioner, with the approval of the Secretary, is authorized to make such rules and regulations as may be necessary to carry this para- graph into effect. (B) VIRGIN ISLANDS AND PmHILPPINES.-For provisions relat- ing to tax on alcoholic compounds from Virgin Islands and Philippines, see sections 3350 and 3340. (5) RECTIFIED SPIRITS AND WINES. - In addition to the tax im- posed by this chapter on distilled spirits and wines, there shall be levied, assessed, collected, and paid, a tax of 30 cents on each proof gallon and a proportionate tax at a like rate on all fractional parts of such proof gallon on all distilled spirits or wines rectified purified, or refined in such manner, and on all mixtures produced in such manner, that the person so rectifying, purifying, refining, or mixing the same is a rectifier within the meaning of section 3254 (g): Provided, That this tax shall not apply to gn produced by the redistillation of a pure spirit over juniper berries and other aromatics. 298
�
