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Section 1.
"Sec. 146.
"(a)
"(b)
"(c)
"Imitation wines containing more than twenty-five per centum of alcohol
shall be taxed as distilled spirits;
"(d)
"(e)
"(f)
"(g)
"(h)
"In computing the specific tax on compounded liquors as prescribed
under subparagraphs (d), (e), (f), (g) and (h) of this Section , the
amount of specific tax paid on the distilled spirits used in the
compounding of such intoxicating beverage shall be credited against the
tax due on the compounded liquors herein defined and the tax shall
attach to compounded liquors as soon as they are in existence as such.
"For the purpose of this Section , "compounded liquors' shall include
any intoxicating beverage whatever, concocted by or resulting from the
mixture of or addition to distilled spirits, either before or after
rectification, of any coloring matter, flavoring extract or essence or
other kind of wine, liquor or other ingredient."
Sec. 2.
Approved: August 26,
1978.
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Since 19.07.98.