Regulations 21: Importation of Distilled Spirits and Wines. 1940 |
Common terms and phrases
24 per centum absolute alcohol affixed to containers affixing red strip alcohol by volume Alcohol Tax Unit bottler or exporter brandy cask or package centum of absolute centum of alcohol collector of customs collector of internal Commissioner of Internal common carrier consumption entries containers of distilled containing distilled spirits containing over 24 copy cup or cap customs bonded warehouse customs custody customs who approved dealer in liquors denatured rum district supervisor duly authorized agent filed foreign bottler foreign country Form 52E Form 96 imported distilled spirits internal revenue tax June 24 Liqueurs malt liquors Monthly report oleomargarine one-half pint Overprinting of red Perfumes containing distilled proof gallon proof or wine purchased Record 52 RECORD AND REPORT red strip stamps separate record serial numbers sparkling wine special tax SPIRITS AND WINES statement strip stamps affixed strip stamps.-The thereof vermouth wine gallon wines containing withdrawal from customs withdrawn
Popular passages
Page 8 - The head of each department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use. and preservation of the records, papers, and property appertaining to it.
Page 12 - States an internal revenue tax at the rate of $2.25 (and on brandy at the rate of $2.00) on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn from bond.
Page 5 - State to another, or to a foreign country, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure and condemnation of property imported into the United States contrary to law.
Page 1 - ... on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the provisions of existing law.
Page 5 - Act shall, upon conviction, be fined not more than $10,000, or, if a natural person, imprisoned for not more than ten years, or both; and the officer, director, or agent of any corporation who knowingly participates in such violation shall be punished by a like fine, imprisonment, or both...
Page 34 - The tax levied by this section shall be represented by coupon stamps ; and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement and destruction of stamps relating to tobacco and snuff, as far as applicable, are hereby made to apply to stamps provided for by this section.
Page 7 - Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe.
Page 6 - When fortified wines are made and used for the production of nonbeverage alcohol, and dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume...
Page 1 - CONTAINING DISTILLED SPIRITS. — All products of distillation, by whatever name known, which contain distilled spirits or alcohol; on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits.
Page 3 - ... shall on conviction be punished by a fine not exceeding $1,000. or by imprisonment at hard labor not exceeding five years, or by both.