Specific tax on wines.
Section 146
SEC. 146. Specific tax on wines.—On wines and imitation wines there shall be collected, per liter of volume capacity, the following taxes: (a) Sparkling wines, regardless of proof, twelve pesos; if imported, twenty-six pesos and forty centavos; (b) Still wines containing fourteen per centum of alcohol or less (except those manufactured from locally grown raw materials), one peso; if imported, two pesos and twenty centavos; and (c) Still wines containing more than fourteen per centum of alcohol, two pesos; if imported, four pesos and forty centavos. Imitation wines containing more than twenty-five per centum of alcohol shall be taxed as distilled spirits.