CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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receiving, removing, or possessing such wine; and all such persons shall be jointly and severally liable for such tax with each other as well as with any proprietor, transferee, or importer who may be liable for the tax under this subsection, (b) COLLECTION OF T A X. — The taxes on wines shall be paid in accordance with the provisions of section 5061. SEC. 5044. REFUND OF TAX ON UNMERCHANTABLE WINE.
In the case of any champagne or other sparkling wine or artificially carbonated wine produced in the United States and returned to a bonded wine cellar as unmerchantable under section 5361— (1) any tax imposed by this chapter on or after the effective date of this chapter shall, if paid, be refunded or credited to the proprietor of the bonded wine cellar to which such champagne or wine is delivered; or (2) if any tax so imposed has not been paid, the person liable for the tax may be relieved of liability therefor, under such regulations as the Secretary or his delegate may prescribe. Such regulations may provide that claim for refund or credit under paragraph (1), or relief from liability under paragraph (2), may be made only with respect to minimum quantities specified in such regulations. The burden of proof in all such cases shall be on the applicant. SEC. 5045. CROSS REFERENCES. For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.
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Subpart D—Beer Sec. 5051. Imposition and rate of tax. Sec. 5052. Definitions. Sec. 5053. Exemptions. Sec. 5054. Persons liable for tax. Sec. 5055. Determination and collection of tax on beer. Sec. 5056. Drawback of tax. Sec. 5057. Refund and credit of tax, or relief from liability.
SEC. 5051. IMPOSITION AND RATE OF TAX.
(a) R A T E OF TAX.—There is hereby imposed on all beer, brewed or produced and sold, or removed for consumption or sale, within the United States, or imported into the United States, a tax of $9 for every barrel containing not more than 31 gallons, and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. On and after April 1, 1955, the tax imposed by the preceding sentence shall be at the rate of $8 in lieu of $9. I n estimating and computing such tax, the fractional parts of a barrel shall be halves, thirds, quarters, sixths, and eighths; and any fractional part of a barrel, containing less than one-eighth, shall be accounted one-eighth; more than one-eighth, and not more than onesixth, shall be accounted one-sixth; more than one-sixth, and not more than one-fourth, shall be accounted one-fourth; more than one-fourth, and not more than one-third, shall be accounted one-third; more than one-third and not more than one-half, shall be accounted onehalf; more than one-half and not more than one barr.el, shall be accounted one barrel; and more than one barrel, and not more than § 5051(a)
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