Specific tax on manufactured oils and other fuels.
Section 142
SEC. 142. Specific tax on manufactured oils and other fuels. — on refined and manufactured mineral oils and motor fuels, there shall be collected the following taxes: (a) Kerosene or petroleum, per liter of volume capacity, one and one-half centavos; (b) Lubricating oils, per liter of volume capacity, four centavos; (c) Naphtha, gasoline, and all other similar products of distillation, per liter of volume capacity, five centavos; and (d) On denatured alcohol to be used for motive power per liter of volume capacity, one-half centavo: Provided, That if the denatured alcohol is mixed with gasoline the specific tax on which has already been paid, only the alcohol content shall be subject to the tax herein prescribed. For the purposes of this subsection, the removal of denatured alcohol of not less than one hundred eighty degrees proof (ninety per centum absolute alcohol) shall be deemed to have been removed for motive power, unless shown to the contrary. Whenever the above-mentioned oils are used in aviation the specific tax thereon shall be refunded by the Collector of Internal Revenue upon the submission of a sworn certificate satisfactory to him proving that the said oils were actually used in aviation.