Page:United States Statutes at Large Volume 54 Part 1.djvu/548

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PUBLIC LAWS-CH. 417-JUNE 24, 1940 Dealcoholized wines. Wines for family use of registered producer. 53 Stat. 347. 26 U. S. C., Supp. V, § 3030 (a) (2). Sparkling wines, li- queurs, and cordials. Post, p. 525 . Rates. Champagne, etc. Artificially carbon- ated wines. Fortified liqueurs, etc. Classification as dis- tilled spirits; excep- tions. Refund of certain taxes on liqueurs, etc 53 Stat. 348 . 26 U. S. O., Supp. v, §3031 (a). Withdrawal of spir- its for fortification. "The taxes imposed by this subparagraph (A) of this paragraph shall not apply to dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume; nor, subject to regulations prescribed by the Commissioner, with the approval of the Secretary, to wines produced for the family use of the duly registered producer thereof and not sold or otherwise removed from the place of manu- facture and not exceeding in any case two hundred gallons per year." SEC. 2. Effective July 1, 1940, section 3030 (a) (2), Internal Revenue Code, is amended to read as follows: "(2) SPARKLING WINES, LIQUEURS, AND CORDIALS. -Upon the fol- lowing articles which are produced in or imported into the United States, after June 30, 1940, or which on July 1, 1940, are on any winery premises or other bonded premises or in transit thereto or at any customhouse, there shall be levied, collected, and paid, in lieu of the internal-revenue taxes imposed thereon by law prior to such date, taxes at rates as follows, when sold, or removed for consumption or sale: "On each bottle or other container of champagne or sparkling wine, 2/2 cents on each one-half pint or fraction thereof; "On each bottle or other container of artificially carbonated wine, 1, cents on each one-half pint or fraction thereof; 'On each bottle or other container of liqueurs, cordials, or similar compounds, by whatever name sold or offered for sale, containing sweet wine, citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, prune wine, plum wine, or wine, pear we, or apple wine, fortified, respectively, with grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, prune brandy, plum brandy, pear brandy, or apple brandy, 11/4 cents on each one- half pint or fraction thereof. "Any of the foregoing articles containing more than 24 per centum of absolute alcohol by volume (except vermouth, liqueurs, cordials, and similar compounds made in rectifying plants and containing tax-paid sweet wine, citrus-fruit wine, peach wine, cherry wine, berry wine, apricot wine, prune wine, plum wine, pear wine, or apple wine, fortified, respectively, with grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, prune brandy, plum brandy, pear brandy, or apple brandy) shall be classed as distilled spirits and shall be taxed accordingly. "The Commissioner, under regulations prescribed by him, with the approval of the Secretary, is authorized to remit, refund, and pay back the amount of all taxes on such liqueurs, cordials, and similar compounds paid by or assessed against rectifiers at the distilled spirits rate prior to June 26, 1936." SEC. 3 . Effective July 1, 1940, section 3031 (a), Internal Revenue Code, is amended to read as follows: "(a) WrrmD.wAL OF SPIRrrS FOR FoRTlFICATION.- Under such regulations and official supervision and upon the giving of such notices and entries as the Commissioner, with the approval of the Secretary, may prescribe, any producer of wines defined under the provisions of this subchapter may withdraw from any fruit distillery or internal revenue bonded warehouse grape brandy (hereafter in this section included in the term 'brandy'), or wine spirits, for the fortification of such wines on the premises where actually made, and any producer of citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, prune wines, plum wines, pear wines, or apple wines (hereafter in this section included in the term 'wines') may similarly withdraw citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, prune brandy, plum brandy, pear 514 [54 STAT.