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PUBLIC LAW 85-859-SEPT. 2, 1958
[72 S T A T.
"SEC. 5066. CROSS REFERENCE. "For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.
"PART II—OCCUPATIONAL TAX \
"Subpart A. "Subpart B. "Subpart C. "Subpart D. "Subpart B. "Subpart F. "Subpart G.
Rectifier. Brewer. Manufacturers of stills. Wholesale dealers. Retail dealers. Nonbeverage domestic drawl)ack claimants. General provisions. "Subpart A—Rectifier
"Sec. 5081. Imposition and rate of tax. "Sec. 5082. Definition of rectifier. "Sec. 5083. Exemptions. "Sec. 5084. Cross references. "SEC. 5081. IMPOSITION AND RATE OF TAX. "Every rectifier of distilled spirits or wines (as defined in section 5082) shall pay a special tax of $220 a year; except that any rectifier of less than 20,000 proof gallons a year shall pay $110 a year. "SEC. 5082. DEFINITION OF RECTIFIER. "Every person who rectifies, purifies, or refines distilled spirits or wines by any process (other than by original and continuous distillation, or original and continuous processing, from mash, wort, wash, or any other substance, through continuous closed vessels and pipes, until the production thereof is complete), and every person who, without rectifying, purifying, or refining distilled spirits, shall by mixing such spirits, wine, or other liquor with any material, manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, rum, gin, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying. "SEC. 5083. EXEMPTIONS. "For exemptions from tax under section 5021 or 5081 in case of— "(1) Absolute alcohol, see section 5025(a). "(2) Production of gin and vodka, see section 5025(b). "(3) Refining spirits in course of original distillation, see section 5025(c). "(4) Redistillation of spirits on bonded premises of a distilled spirits plant, see section 5025(d). "(5) Mingling of distilled spirits on bonded premises of a distilled spirits plant, see section 5025(e). "(6) Appthecaries, see section 5025(h). "(7) Manufacturers of chemicals and flavoring extracts, see section 5025(i). "(8) Distilled spirits and wines rectified in customs manufacturing bonded warehouses, see section 5523. "(9) Blending beverage brandies or rums on bonded premises of a distilled spirits plant, see section 5025(e)(4). "(10) Blending of straight whiskies, fruit brandies, rums or wines, see section 5025(f). "(11) Addition of caramel to brandy or rum, see section 5025 (g). "(12) Winemakers* use or treatment of wines or wine spirits, see section 5391. "(13) Stabilization of distilled spirits, see section 5025(j). "(14) Authorized addition of tracer elements, see section 5025 (k).
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