CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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(and a proportionate tax at a like rate on all fractional parts of such proof gallon) of brandy so mixed or blended (except when withdrawn tax-free and accounted for or when lost and allowance is made therefor), such tax to be determined a t the time of withdrawal and paid under such regulations as the Secretary or his delegate shall prescribe. The Secretary or his delegate, under regulations prescribed by him, on the presentation of proof to his satisfaction of the loss by leakage, evaporation, theft, or otherwise, of fruit brandies so blended or mixed, not occurring as the result of any negligence, connivance, collusion, or fraud on the part of the warehouseman or his agents, is hereby authorized to remit or refund the taxes assessed or paid upon such lost brandies: Provided, however, That such remission or refund shall be allowed only to the extent that the warehouseman is not indemnified or recompensed for such tax, and that losses of fruit brandies occurring before any such mixing or blending shall be allowable in accordance with section 5011(a). The term "distiller" as used in this section shall include any one or more distillers associated as members of any farm cooperative, or any one or more distillers affiliated within the meaning of section 17(a)(5) of the Federal Alcohol Administration Act, as amended (49 Stat. 990; 27 U.S.C. 211), or any fruit distiller for whose account, recorded with the Secretary or his delegate at the time of production, the brandy to be blended was produced. The Secretary or his delegate may make such rules or regulations as he may deem necessary to carry this section into effect. SEC. 5024. DEFINITIONS. (1) For definition of "rectifier", see section 5082. (2) For definition of "products of rectification" as "distilled spirits" for certain purposes, see section 5002(b)(2). SEC. 5025. EXEMPTION FROM RECTIFICATION TAX. (a) ABSOLUTE ALCOHOL.—The process of extraction of water from
high-proof spirits for the production of absolute alcohol shall not be deemed to be rectification within the meaning of sections 5081 and 5082, and absolute alcohol shall not be subject to the tax imposed by section 5021, b u t the production of such absolute alcohol shall be under such regulations as the Secretary or his delegate may prescribe. (b) PRODUCTION OF G I N AND VODKA.^—The tax imposed by section
5021 shall not apply to gin produced by the redistillation of a pure spirit over juniper berries and other aromatics or to vodka produced from pure spirits in the manner authorized at registered distilleries. (c) R E F I N I N G SPIRITS I N COURSE O F ORIGINAL DISTILLATION.—
The purifying or refining of spirits in the course of original and continuous distillation through any material which will not remain incorporated with such spirits when the manufacture thereof is complete shall not be held to be rectification within the meaning of sections 5021, 5081, or 5082, nor shall these sections be held to prohibit such purifying or refining. (d) REDISTILLATION OF SPIRITS BY DISTILLERY.—Sections 5021,
5081 and 5082 shall not apply to the redistillation of spirits removed under the provisions of section 5194(f). (e) BLENDING STRAIGHT W H I S K I E S, F R U I T BRANDIES OR W I N E S. —
The taxes imposed by this subpart shall not attach to blends made exclusively of two or more pure straight whiskies aged in wood for § 5025(e)
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