The Federal Tax System of the United States: A Survey of Law and Administration

By Joseph P. Crockett | Go to book overview
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TAXES ON ALCOHOLS, LIQUORS,
AND WINES

CODE SECTIONS 2800-3195; NUMEROUS REGULATIONS

VARIOUS TAXES are imposed upon distilled spirits, wines, beers, and other alcoholic beverages, and the manufacture, possession, transportation, and sale of products containing alcohol, including those not subject to tax, are under the rigid regulation and supervision of the Service. But as regulation lies outside the tax field, prescribed measures of control will be outlined only insofar as necessary to provide background for tax enforcement procedure.

For tax purposes alcoholic products are divided into three general classes: (1) distilled spirits and alcohol, and articles containing them; (2) wines, including vermouth; and (3) fermented liquors, such as beer and ale. Every person having in his possession or custody, or under his control, any still or distilling apparatus set up for operation must register it with the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the Region in which it is located. Prior to operation the proprietor must file with the Assistant Regional Commissioner a detailed description and plans of the plant and equipment, a statement of its productive capacity, and the name and address of the true owner. An inspector is promptly sent to verify the statements, and thereafter no changes, removals, or additions to the plant may be made without notice to the Assistant Regional Commissioner. Before beginning manufacture the distiller must

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