Specific tax on wines.
Section 134
SEC. 134. Specific tax on wines. — On wines and imitation wines there shall be collected, per liter of volume capacity regardless of proof, the following taxes: (a) Sparkling wines, one peso and sixty centavos. (b) Still wines containing fourteen per centum of alcohol or less twenty centavos. (c) Still wines containing more than fourteen per centum of alcohol, forty centavos. Imitation wines containing more than twenty-five per centum of alcohol shall be taxed as distilled spirits.