Specific tax on manufactured oils and other fuels.
Section 153
SEC. 153. Specific tax on manufactured oils and other fuels.—On refined and manufactured mineral oils and motor fuels, there shall be collected the following- taxes which shall attach to the articles hereunder enumerated as soon as they are in existence as such: (a) Kerosene, per liter of volume capacity, seven centavos ; (b) Lubricating oils, per liter of volume capacity, sixty- five centavos; (c) Naptha, gasoline and all other similar products of distillation, per liter of volume capacity, fifty centavos: Provided, That on. premium and aviation gasoline the tax shall be fifty-five centavos per liter of volume capacity; (d). On denatured alcohol to be used for motive power, per liter of volume capacity, one centavo: Provided, That unless otherwise provided for by special laws, 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; (e) Processed gas, per liter of volume capacity, two- centavos; (f) Thinners and solvents, per liter of volume capacity; forty centavos; (g) Liquefied petroleum gas, per kilogram, twelve centavos: Provided, That liquefied petroleum gas used for motive power shall be taxed at the equivalent rate as the specific tax on diesel fuel oil; (h) Asphalts, per kilogram, five centavos; (i) Greases, waxes and petrolatum, per kilogram, thirty-five centavos; (j) Aviation turbo jet fuel, per liter of volume capacity, thirty centavos.