P.R. Laws tit. 13, § 1964

2019-02-20 00:00:00+00
§ 1964. Flavoring or coloring rum without paying federal rectification tax prohibited—Definitions

For the purposes of §§ 1964—1968 of this title the phrases and terms hereinafter listed will have the following meanings:

(1) Person. — Means every natural or [juridical] person, including partnerships, firms, associations, and corporations, whatever the name by which they are known.

(2) Distiller. — Means every person who manufacturers distilled spirits and who by any process of distilling or evaporating, separates spirits, whether pure or impure, from any substance whether fermented or not, or who, being in possession of or using a still, makes, prepares, or is in possession of any substance proper for distilling.

(3) Rum. — Means any distilled product from the fermented juice of sugar cane, sugarcane syrup, sugarcane molasses, or other secondary products or residues of sugar cane, distilled at less than one hundred and ninety (190) degrees proof, (whether such proof is or is not reduced later to eighty (80) degrees proof) in such manner that the distilled product has the flavor, bouquet, and characteristics generally attributed to rum; and it includes mixtures of such distilled products.

History —May 12, 1942, No. 215, p. 1146, § 1, eff. 90 days after May 12, 1942.