INTERNAL REVENUE CODE OF 1954 Subpart C—Definitions Sec. 4826. Definitions.
SEC. 4826. DEFINITIONS.
(a) BUTTER.—For the purpose of this part, the word "butter" shall be understood to mean the food product usually known as butter, and made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter. (b) ADULTERATED BUTTER.—"Adulterated
b u t t e r " is defined
mean a grade of butter produced by mixing, reworking, rechurning in milk or cream, refining, or in any way producing a uniform, purified, or improved product from different lots or parcels of melted or unmelted butter or butter fat, in which any acid, alkali, chemical, or any substance whatever is introduced or used for the purpose or with the effect of deodorizing or removing therefrom rancidity, or any butter or butter fat with which there is mixed any substance foreign to butter as defined in subsection (a), with intent or effect of cheapening in cost the product, or any butter in the manufacture or manipulation of which any process or material is used with intent or effect of causing the absorption of abnormal quantities of water, milk, or cream. (c) PROCESS OR RENOVATED BUTTER.—"Process b u t t e r " or "renovated butter" is defined to mean butter which has been subjected to any process by which it is melted, clarified, or refined and made to resemble genuine butter, always excepting "adulterated b u t t e r " as defined by subsection (b). (d) MANUFACTURER.—Every person who engages in the production of process or renovated butter or adulterated butter as a business shall be considered to be a manufacturer thereof. (e) DEALER.—Every person who sells adulterated butter shall be regarded as a dealer in adulterated butter. (f) RETAIL D E A L E R. — E v e r y person who sells adulterated butter in less quantities than 10 pounds at one time shall be regarded as a retail dealer in adulterated butter. PART II—FILLED CHEESE Subpart A. Tax on products. Subpart B. Occupational tax. Subpart C. Definitions.
Subpart A—Tax on Products Sec. Sec. Sec. Sec. Sec. Sec.
4831. 4832. 4833. 4834. 4835. 4836.
Imposition of tax. Stamps. Requirements applicable to manufacturers. Requirements applicable to wholesale and retail dealers. Administrative decisions. Cross references.
SEC. 4831. IMPOSITION OF TAX.
(a) DOMESTIC.—There shall be imposed upon all filled cheese which shall be manufactured a tax of 1 cent per pound payable by the manufacturer thereof; and any fractional part of a pound in a package shall be taxed as a pound. ^ §4826