72 S T A T. ]
PUBLIC LAW 85-859-SEPT. 2, 1958
1315
bonded premises for beverage purposes, an additional tax equal to the duty which would have been paid had such spirits been imported for beverage purposes, less the duty previously paid thereon. "(10)
ALCOHOLIC COMPOUNDS FROM PUERTO RICO.—Except
as
provided in section 5314, upon bay rum, or any article containing distilled spirits, brought from Puerto Rico into the United States for consumption or sale there is hereby imposed a tax on the spirits contained therein at the rate imposed on distilled spirits produced in the United States. "(b) T I M E or ATTACHMENT ON DISTILLED SPIRITS.—The tax shall attach to distilled spirits as soon as this substance is in existence as such, whether it be subsequently separated as pure or impure spirits, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process. "(c)
CROSS REFERENCE.—
"For provisions relating to the tax on shipments to the United States of taxable articles from Puerto Rico and the Virgin Islands, see section 7652. "SEC. 5002. DEFINITIONS. " (a) DEFINITIONS.—When used in this chapter— "(1) DISTILLED SPIRITS PLANT.—The term 'distilled spirits plant' means an establishment which is qualified under subchapter B to perform any operation, or any combination of operations, for which qualification is required under such subchapter. "(2) BONDED PREMISES.—The term 'bonded premises', when used with reference to distilled spirits, means the premises of a distilled spirits plant, or part thereof, as described in the application required by section 5l7l (a), on which operations relating to production, storage, denaturation, or bottling of distilled spirits, prior to the payment or determination of the distilled spirits tax, are authorized to be conducted. "(3) BOTTLING PREMISES.—The term 'bottling premises', when used with reference to distilled spirits plants, means the premises of a distilled spirits plant, or part thereof, as described in the application required by section 5171(a), on which operations relating to the rectification or bottling of distilled spirits or wines on which the tax has been paid or determined, are authorized to be conducted. "(4) BONDED WAREHOUSEMAN.—The term 'bonded warehouseman' means the proprietor of a distilled spirits plant who is authorized to store distilled spirits after entry for deposit in storage and prior to payment or determination of the internal revenue tax or withdrawal as provided in section 5214 or 7510. " (5) DISTILLER.—The term 'distiller' shall include every person— " (A) who produces distilled spirits from any source or substance; or " (B) who brews or makes mash, wort, or wash, fit for distillation or for the production of distilled spirits (except a person making or using such material in the authorized production of wine or beer, or the production of vinegar by fermentation); or " (C) who by any process separates alcoholic spirits from any fermented substance; or
26 USC 7510.
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