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, the following taxes: Sparkling wines, regardless of proof, twelve pesos; if imported, fifteen pesos; Still wines containing fourteen per centum of alcohol or less, (except those manufactured from locally grown raw materials), one peso; if imported, one peso and fifty centavos; Still wines containing more than fourteen per centum of alcohol, two pesos; if imported, three pesos. Imitation wines containing more than twenty-five per centum of alcohol shall be taxed as distilled spirits.