Regulations 15: Rectification of Spirits and Wines. 1940 |
Common terms and phrases
absolute alcohol affixed alcohol by volume approval blended whiskies blending bottling tank brandy cask or package certificate compounded containing contiguous tax-paid bottling continuous distillation copy of Form corporation denatured alcohol distilled spirits distillery district supervisor dumped duties of Commissioner equipment exemption filed finished products room Form 45 gauge Government lock Government officer house or rectifying internal revenue juniper berries label liqueurs malt liquors manufacture marked notice operations partially rectified products penalty person pipe line prescribed proof gallon proprietor proprietorship provided in Article purified or refined quantity Quick-aging Record rectification tax rectifying plant premises rectifying room red strip stamps regulations removed retail seals serial number sparkling wine special tax spirits and wines spirits or wines storage tank storekeeper-gauger submitted tank car tax-paid bottling house tax-payment taxable thereof tion trade name TRANSFER OF DUTIES triplicate unrectified vermouth whisky wholesale liquor dealer wine gallons wine stamps
Popular passages
Page 3 - And every person having in his possession or custody, or under his control, any still or distilling apparatus set up...
Page 12 - Any person required under this Act to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax...
Page 13 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Page 13 - That all administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made a part of this Act...
Page 12 - 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 30 - ... and so arranged as to be exposed to view throughout their entire lengths. All valves, unions, flanges, and other detachable connections in the...
Page 3 - ... required by law in the carrying on or conducting of his business, or shall do anything by this act prohibited, if there be no specific penalty or punishment imposed by any other section of this act for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall pay a penalty...
Page 11 - Any of the foregoing articles containing more than 24 per centum of absolute alcohol by volume (except vermouth...
Page 11 - On each bottle or other container of artificially carbonated wine, 10 cents on each onehalf pint or fraction thereof; On each bottle or other container of liqueurs, cordials, or similar compounds, by whatever name sold or offered for sale, containing sweet wine...
Page 13 - ... regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.