Specific tax on distilled spirits.
Section 133
SEC. 133. Specific tax on distilled spirits.—On distilled spirits there shall be collected, subject to the provisions of Section one hundred and twenty-eight of this Code, except as hereinafter provided, specific taxes as follows: If produced domestically from locally produced raw materials, per proof liter, eighty-five centavos: Provided, That if produced in a pot still or other similar primary distilling apparatus, by a distiller producing not more than one hundred liters a day, containing not more than fifty per centum of alcohol by volume, per proof liter, seventy-eight centavos; If imported or produced from imported raw materials, per proof liter, twenty pesos. This tax shall be proportionally increased for any strength of the spirits taxed over proof spirits. "Spirits" or "distilled spirits" is the 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, mm, gin, and vodka, and other similar products or mixtures. "Proof spirits" is liquor containing one-half of its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths at fifteen degrees centigrade. A proof liter means a liter of proof spirits.