The provisions of subsection (b), and the tax imposed under subsection (c), shall not apply with respect to the acquisition by a commercial bank of a debt obligation arising out of the sale of personal property or services (or both) if— (A) not less than 85 percent of the amount of the loan is attributable to the sale of property manufactured, produced, grown, extracted, created, or developed in the United States, or to the performance of services by United States persons, or to both, and (B) the extension of credit and the acquisition of the debt obligation related thereto are reasonably necessary to accomplish the sale of property or services out of which the debt obligation arises, and the terms of the debt obligation are not unreasonable in light of credit practices in the business in which the United States person selling such property or services is engaged. (2) Foreign currency loans by foreign branches. The provisions of subsection (b), and the tax imposed under subsection (c), shall not apply to the acquisition by a commercial bank of a debt obligation of a foreign obligor payable in the currency of a foreign country if, under regulations prescribed by the Secretary or his delegate (A) such bank establishes and maintains, for each of its branches located outside the United States, a fund of assets with respect to deposits payable in foreign currency to customers (other than banks) of such branch, and (B) such debt obligation is designated, to the extent permitted by this paragraph, as part of a fund of assets described in subparagraph (A) (but only after debt obligations of foreign obligors payable in foreign currency having a period remaining to maturity of less than one year held by such bank have been designated as part of such a fund). A debt obligation may be designated as part of a fund of assets described in subparagraph (A) only to the extent that, immediately after such designation, the adjusted basis of all the assets held in such fund does not exceed 110 percent of the deposits payable in foreign currency to customers (other than banks) of the branch with respect to which such fund is maintained. (3) Preexisting commitments. The provisions of subsection (b), and the tax imposed under subsection (c), shall not apply to the acquisition by a commercial bank of a debt obligation of a foreign obligor— (A) made pursuant to an obligation to acquire which on August 4, 1964 (i) was unconditional, or (ii) was subject only to conditions contained in a formal contract under which partial performance had occurred; or (B) as to which on or before August 4, 1964, the acquiring commercial bank (or, in a case where 2 or more commercial banks are making acquisitions as part of a single transaction, a majority in interest of such banks) had taken every action to signify approval of the acquisition under the procedures ordinarily employed by such bank (or banks) in similar transactions and had sent or deposited for delivery to the foreign person from whom the acquisition was made written evidence of such approval in the form of a document setting forth, or referring to a document sent by the foreign person from whom the acquisition was made which set forth, the principal terms of such acquisition. (e) Regulations. The Secretary or his delegate shall prescribe such regulations (not inconsistent with the provisions of this section or of an Executive order issued under subsection (a)) as may be necessary to carry out the provisions of this section. (Added Pub. L. 88-563, § 2(a), Sept. 2, 1964, 78 Stat. 839.) EFFECTIVE DATE Section applicable with respect to acquisitions of stock and debt obligations made after July 18, 1963, except as provided by pars. (2)-(7) of section 3(c) of Pub. L. 88563, see note under section 4911 of this title. Subtitle E.-Alcohol, Tobacco, and Certain Other Excise Taxes Chapter 51. Distilled spirits, wines, and beer. 52. Tobacco, cigars, cigarettes, and cigarette papers and tubes. 53. Machine guns and certain other firearms. Chapter 51.-DISTILLED SPIRITS, WINES, Subchapter A. Gallonage and occupational taxes. B. Qualification requirements for distilled spirits plants. E. General provisions relating to distilled spirits. H. Miscellaneous plants and warehouses. J. Penalties, seizures, and forfeitures relating to liquors. CODIFICATION This chapter as added by Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313, constitutes a general revision of the provisions of a prior chapter 51, as enacted Aug. 16, 1954, ch. 736, 68A Stat. 595, and amended thereafter. The analysis reflects the following changes that were made by way of substitution: "Qualification requirements for distilled spirits plants" for "Distilleries" in subch. B; "Operation of distilled spirits plants" for "Internal Revenue bonded warehouses" in subch. C; Prior to the general revision by Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313, of the provisions of former chapter 51 as enacted Aug. 16, 1954, ch. 736, 68A Stat. 595, and amended thereafter, this subpart consisted of sections 5001-5012. Section 5003 related to "Exemptions". Section 5008 related to "Strip stamps for distilled spirits". Section 5009 related to "Stamps for distilled spirits withdrawn for exportation". Section 5010, act Aug. 16, 1954, ch. 736, 68A Stat. 603, related to "Miscellaneous stamp provisions". See section 5205 (e)-(g), (i)(2) of this title. Section 5011, act Aug. 16, 1954, ch. 736, 68A Stat. 604, related to "Abatement, remission, refund and allowance for loss or destruction of distilled spirits". See section 5008 of this title. Section 5012, act Aug. 16, 1954, ch. 736, 68A Stat. 605, related to "Drawback". See section 5009 of this title. § 5001. Imposition, rate and attachment of tax. (a) Rate of tax (1) General. There is hereby imposed on all distilled spirits in bond or produced in or imported into the United States an internal revenue tax at the rate of $10.50 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. On and after July 1, 1965, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50. (2) Products containing distilled spirits. All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits. (3) Imported perfumes containing distilled spirits. There is hereby imposed on all perfumes imported into the United States containing distilled spirits a tax of $10.50 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. On and after July 1, 1965, the rate of tax imposed by this paragraph shall be $9 in lieu of $10.50. (4) Wines containing more than 24 percent alcohol by volume. Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits. (5) Distilled spirits withdrawn free of tax. Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214 (a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax. (6) Denatured distilled spirits or articles. Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the denatured distilled spirits or articles shall be required to pay such tax. (7) Fruit-flavor concentrates. If any volatile fruit-flavor concentrate (or any fruit mash or juice from which such concentrate is produced) containing one-half of 1 percent or more of alcohol by volume, which is manufactured free from tax under section 5511, is sold, transported, or used by any person in violation of the provisions of this chapter or regulations promulgated thereunder, such person and such concentrate, mash, or juice shall be subject to all provisions of this chapter pertaining to distilled spirits and wines, including those requiring the payment of tax thereon; and the person so selling, transporting, or using such concentrate, mash, or juice shall be required to pay such tax. (8) Imported liqueurs and cordials. Imported liqueurs and cordials, or similar compounds, containing distilled spirits, shall be taxed as distilled spirits. (9) Imported distilled spirits withdrawn for beverage purposes. There is hereby imposed on all imported distilled spirits withdrawn from customs custody under section 5232 without payment of the internal revenue tax, and thereafter withdrawn from 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) Alcohol 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) Time of attachment on distilled spirits. The tax shall attach to distilled spirits as soon as the 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. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1314, and amended Pub. L. 86-75, § 3 (a) (2), (3), June 30, 1959, 73 Stat. 157; Pub. L. 86-564, title II, § 202(a), (4), (5)`, June 30, 1960, 74 Stat. 290; Pub. L. 87-72, § 3(a) (4), (5), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, § 3(a) (3), (4), June 28, 1962, 76 Stat. 114; Pub. L. 88-52, § 3(a) (4), (5), June 29, 1963, 77 Stat. 72; Pub. L. 88-348, § 2(a) (4), (5), June 30, 1964, 78 Stat. 237.) CODIFICATION Provisions similar to those comprising this section were contained in a prior section 5001, act Aug. 16, 1954, ch. 736, 68A stat. 595, as amended by acts Mar. 30, 1955, ch. 18, § 3(a) (5), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a) (4), (5), 70 Stat. 66; Mar. 29, 1957, Pub. L. 85-12, § 3(a) (2), (3), 71 Stat. 9; June 30, 1958, Pub. L. 85-475, § 3(a) (2), (3), 72 Stat. 259. Former section 5001 (c) was a cross reference to a penalty provision for tampering with a stamp machine. See section 5061 (d) of this title. AMENDMENTS 1964 Subsec. (a)(1). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964." Subsec. (a) (3). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964." 1963-Subsec. (a)(1). Pub. L. 88-52, § 3(a) (4); substituted "July 1, 1964" for "July 1, 1963". Subsec. (a) (3). Pub. L. 88-52, § 3(a) (5), substituted "July 1, 1964" for "July 1, 1963". 1962-Subsec. (a)(1). Pub. L. 87-508, § 3(a) (3), substituted "July 1, 1963" for "July 1, 1962." Subsec. (a) (3). Pub. L. 87-508, § 3(a) (4), substituted "July 1, 1963" for "July 1, 1962." 1961-Subsec. (a) (1). Pub. L. 87-72, § 3(a) (4), substituted "July 1, 1962" for "July 1, 1961." Subsec. (a) (3). Pub. L. 87-72, § 3(a) (5), substituted "July 1, 1962" for "July 1, 1961." 1960 - Subsec. (a)(1). Pub. L. 86-564, § 202(a) (4), substituted "July 1, 1961" for "July 1, 1960." Subsec. (a) (3). Pub. L. 86-564, § 202(a) (5), substituted "July 1, 1961" for "July 1, 1960." 1959-Subsec. (a) (1). Pub. L. 86-75, § 3(a) (2) substituted "July 1, 1960" for "July 1, 1959". Subsec. (a) (3). Pub. L. 86-75, § 3(a) (3), substituted "July 1, 1960" for "July 1, 1959". EFFECTIVE DATE Section 210 (a)(1) of Pub. L. 85-859 provided that: "The amendments made by sections 201 and 205 [amending this chapter and repealing Acts Mar. 3, 1877, 114, 19 Stat. 393 and Oct. 18, 1888, c. 1194, 25 Stat. 560] shall take effect on July 1, 1959, except that any provision having the effect of a provision contained in such amendments may be made effective at an earlier date by the promulgation of regulations by the Secretary or his delegate to effectuate such provision, in which case the effective date shall be that prescribed in such regulations. The amendments made by paragraphs (17) and (18) of section 204 [to subsecs. (a) (1) and (b) (1) of section 7652 of this title] shall take effect on July 1, 1959. Except as provided in section 206 (f), all other provisions of this title [adding sections 5849, 5854, 5855 and 7608 of this title, amending chapter 52 of this title and sections 5801 (a), (b), 5811 (a), 5814 (c)—(e), 5821 (a), (b) (2), 5843, 5848 (3), (4), (9), 5851, 6071 (b), 6207 (4), (6)—(9), 6422 (14), 7214 (c), 7272 (a), (b), 7301 (e), 7324-7326, 7609, and 7655 (a) (5), (6) of this title, and repealing former section 5854 of this title] shall take effect on the day following the date of the enactment of this Act [September 2, 1958]." SAVINGS PROVISION Section 210(b) of Pub. L. 85-859 provided that: "The amendment of any provision of the Internal Revenue Code of 1954 by this title [which added sections 5849, 5854, 5855 and 7608 of this title, amended this chapter, chapter 52 of this title and sections 5801, 5811, 5814, 5821, 5843, 5848, 5851, 6071, 6207, 6422, 7214, 7272, 7301, 7324-7326, 7609, 7652 and 7655 of this title, and enacted notes set out under sections 5001, 5006, 5025, 5064, 5175, 5304 and 5601 of this title] shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such amendment; but all rights and liabilities under such code prior to such amendment shall continue, and may be enforced in the same manner, as if such amendment had not been made." REFERENCES TO OTHER PROVISIONS OF LAW Section 210(d) of Pub. L. 85-859 provided that: "For the purpose of applying any provision of this title [which added sections 5849, 5854, 5855 and 7608 of this title, amended this chapter, chapter 52 of this title and sections 5801, 5811, 5814, 5821, 5843, 5848, 5851, 6071, 6207, 6422, 7214, 7272, 7301, 7324-7326, 7609, 7652, and 7655 of this title, and enacted notes set out under sections 5001, 5006, 5025, 5064, 5175, 5304 and 5601, of this title] to any occurrence on or after the effective date of such provision, any reference in this title to another provision thereof shall also be deemed to be a reference to the corresponding provision of prior law, when consistent with the purpose of the provision to be applied." REPEAL OF ACTS MAR. 3, 1877 AND OCT. 18, 1888 Section 205 of Pub. L. 85-859 repealed acts March 3, 1877, ch. 114, 19 Stat. 393 and Oct. 18, 1888, ch. 1194, 25 Stat. 560, which related to production and warehousing of fruit brandy, and are now covered by this chapter. For effective date of repeal, see section 210 (a) (1) of Pub. L. 85-859, set out as a note under this section. CROSS REFERENCES Application of part to Puerto Rico and Virgin Islands, see section 5314 of this title. Collection of tax on distilled spirits, see section 5007 of this title. Exemption from rectifying and spirits taxes, see section 5391 of this title. Lien for tax, see section 5004 of this title. Method of collecting tax, see section 5061 of this title. Persons liable for tax, see section 5005 of this title. Tax on cordials and liqueurs containing wine, see section 5022 of this title. § 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 5171 (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 (D) who, making or keeping mash, wort, or wash, has also in his possession or use a still. (6) Distilled spirits. (A) General Definition. The terms "distilled spirits", "alcoholic spirits", and "spirits" mean that substance known as ethyl alcohol, ethanol, or spirits of wine, including all dilutions and mixtures thereof, from whatever source or by whatever process produced, and shall include whisky, brandy, rum, gin, and vodka. (B) Products of Rectification. As used in section 5291 (a) the term "distilled spirits" includes products produced in such manner that the person producing them is a rectifier within the meaning of section 5082. (7) Proof spirits. The term "proof spirits" means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten-thousandths (.7939) at 60 degrees Fahrenheit referred to water at 60 degrees Fahrenheit as unity. (8) Proof gallon. The term "proof gallon” means a United States gallon of proof spirits, or the alcoholic equivalent thereof. (9) Container. The term "container", when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits. (10) Approved container. The term "approved container", when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary or his delegate. (11) Articles. The term "articles" means any substance or preparation in the manufacture of which denatured distilled spirits are used, unless another meaning is distinctly expressed or manifestly intended. (b) Cross references. (1) For definition of wine gallon, see section 5041 (c). (3) For definition of manufacturer of stills, see section 5102. (5) For definitions of wholesale dealers, see section 5112. (6) For definitions of retail dealers, see section 5122. (7) For definitions of general application to this title, see chapter 79. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1315.) CODIFICATION Provisions similar to those comprising this section were contained in a prior section 5002, act Aug. 16, 1954, ch. 736, 68A Stat. 597. Provisions similar to those comprising subsec. (a) (6), (9) and (11) of this section were contained in former sections 5213(a)(1) and 5319 (1), (2) and (7), act Aug. 16, 1954, ch. 736, 68A Stat. 639, 661, prior to the general revision of this chapter by Pub. L. 85–859. EFFECTIVE DATE Section effective July 1, 1959, see section 210(a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title. § 5003. Cross references to exemptions, etc. (1) For provisions authorizing the withdrawal of distilled spirits free of tax for use by Federal or State agencies, see sections 5214 (a) (2) and 5313. (2) For provisions authorizing the withdrawal of distilled spirits free of tax by nonprofit educational organizations, scientific universities or colleges of learning, laboratories, hospitals, blood banks, sanitariums, and charitable clinics, see section 5214 (a) (3). (3) For provisions authorizing the withdrawal of certain imported distilled spirits from customs custody without payment of tax, see section 5232. (4) For provisions authorizing the withdrawal of denatured distilled spirits free of tax, see section 5214 (a) (1). (5) For provisions exempting from tax distilled spirits for use in production of vinegar by the vaporizing process, see section 5505 (j). (6) For provisions relating to the withdrawal of wine spirits without payment of tax for use in the production of wine, see section 5373. (7) For provisions exempting from tax volatile fruitflavor concentrates, see section 5511. (8) For provisions authorizing the withdrawal of distilled spirits from bonded premises without payment of tax for export, see section 5214 (a) (4). (9) For provisions authorizing withdrawal of distilled spirits without payment of tax to customs manufacturing bonded warehouses for export, see section 5522 (a). (10) For provisions relating to withdrawal of distilled spirits without payment of tax as supplies for certain vessels and aircraft, see 19 U. S. C. 1309. (11) For provisions authorizing regulations for withdrawal of distilled spirits for use of United States free of tax, see section 7510. (12) For provisions relating to withdrawal of distilled spirits without payment of tax to foreign-trade zones, see 19 U. S. C. 81c. (13) For provisions relating to exemption from tax of taxable articles going into the possessions of the United States, see section 7653 (b). (14) For provisions authorizing the removal of samples free of tax for making tests or laboratory analyses, see section 5214 (a) (9). (15) For provisions relating to allowance for certain losses in bond, see section 5008 (a). (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1316.) CODIFICATION Provisions similar to those comprising this section were contained in a prior section 5003, act Aug. 16, 1954, ch. 736, 68A Stat. 597. EFFECTIVE DATE Section effective July 1, 1959, see section 210(a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title. § 5004. Lien for tax. (a) Distilled spirits subject to lien. (1) General. The tax imposed by section 5001 (a) (1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid. (2) Exceptions. The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are (A) withdrawn from bonded premises on determination of tax; or (B) withdrawn from bonded premises free of tax under provisions of section 5214 (a) (1), (2), (3), or (9), or section 7510; or (C) exported, deposited in a foreign-trade zone, used in the production of wine, deposited in customs manufacturing bonded warehouses, or laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, as provided by law. (b) Other property subject to lien. (1) General. The tax imposed by section 5001 (a) (1) shall be a first lien on the distillery used for producing the distilled spirits, the stills, vessels, and fixtures therein, the lot or tract of land on which such distillery is situated, and on any building thereon, from the time such spirits are in existence as such until the tax is paid, or until the persons liable for the tax under section 5005 (a) or (b) have been relieved of liability for such tax by reason of the provisions of section 5005 (c) (2), (c) (3), (d), or (e). In the case of a distilled spirits plant producing distilled spirits, the premises subject to lien shall comprise the bonded premises of such plant, any building containing any part of the bonded premises and the land on which such building is situated, as described in the application for registration of such plant. Any similar lien on the property described in this paragraph arising under prior provisions of internal revenue law shall not be assertable as to the tax on any distilled spirits in respect to which the persons liable for the tax have been relieved of liability therefor by reason of the provisions of section 5005 (c) (2), (c) (3), (d), or (e). (2) Exception during term of bond. No lien shall attach to any lot or tract of land, distillery, building, or distilling apparatus, under this subsection, by reason of distilling done during any period included within the term of any bond given under section 5173 (b) (1) (C). (3) Extinguishment of lien. Any lien under paragraph (1), or any similar lien imposed on the property described in paragraph (1) under prior provisions of internal revenue law, shall be held to be extinguished (A) if the property is no longer used for distilling and there is no outstanding liability against any person referred to in section 5005 (a) or (b) for taxes or penalties imposed by law on the distilled spirits produced thereon, and no litigation is pending in respect of any such tax or penalty; or (B) if an indemnity bond given under the provisions of section 5173 (b) (1) (C), further conditioned to stand in lieu of such lien or liens and to indemnify the United States for the payment of all taxes and penalties which otherwise could be asserted against such property by reason of such lien or liens, is accepted and approved by the Secretary or his delegate. Such bond shall not be accepted or approved if there is any pending litigation or outstanding assessment with respect to such taxes or penalties, or if the Secretary or his delegate has knowledge of any circumstances indicating that such bond is tendered with intent to evade payment or defeat collection of any tax or penalty. (4) Certificate of discharge. Any person claiming any interest in the property subject to lien under paragraph (1) may apply to the Secretary or his delegate for a duly acknowledged certificate to the effect that such lien is discharged and, if the Secretary or his delegate determines that such lien is extinguished, the Secretary or his delegate shall issue such certificate, and any such certificate may be recorded. (c) Cross reference. For provisions relating to etinguishing of lien in case of redistillation, see section 5223 (d). (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1317.) CODIFICATION Provisions similar to those comprising this section were contained in a prior section 5004, act Aug. 16, 1954, ch. 736, 68A Stat. 598. Provisions similar to those comprising subsec. (b)(1) of this section were contained in former section 5007(e) (1), act Aug. 16, 1954, ch. 736, 68A Stat. 600, prior to the general revision of this chapter by Pub. L. 85-859. EFFECTIVE DATE Section effective July 1, 1959, see section 210(a) (1) of Pub. L. 85-859, set out as a note under section 5001 of this title. CROSS REFERENCES Application of part to Puerto Rico and Virgin Islands, see section 5314 of this title. Lien for taxes generally, see section 6321 et seq. of this title. § 5005. Persons liable for tax. (a) General. The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001 (a) (1). (b) Domestic distilled spirits. (1) Liability of persons interested in distilling. Every proprietor or possessor of, and every person in any manner interested in the use of, any |