§ 424. Taxes imposed. 1. There are hereby levied and imposed on a\ndistributor and a noncommercial importer excise taxes at the following\nrates:\n (a) Fourteen cents per gallon upon beers;\n (b) Thirty cents per gallon upon still wines, except cider containing\nmore than three and two-tenths per centum of alcohol by volume, upon\nwhich the tax shall be three and seventy-nine hundredths cents per\ngallon;\n (c) Thirty cents per gallon upon artificially carbonated sparkling\nwines, except artificially carbonated sparkling cider containing more\nthan three and two-tenths per centum of alcohol by volume, upon which\nthe tax shall be three and seventy-nine hundredths cents per gallon;\n (d) Thirty cents per gallon upon natural sparkling wines, except\nnatural sparkling cider containing more than three and two-tenths per\ncentum of alcohol by volume, upon which the tax shall be three and\nseventy-nine hundredths cents per gallon;\n (e) Sixty-seven cents per liter upon liquors containing not more than\ntwenty-four per centum of alcohol by volume except liquors containing\nnot more than two per centum of alcohol by volume, upon which the tax\nshall be zero; and\n (f) One dollar and seventy cents per liter upon all other liquors;\nwhen sold or used within this state, except when sold or used under such\ncircumstances that this state is without power to impose such tax or\nwhen sold to the United States and except beers when sold to or by a\nvoluntary unincorporated organization of the armed forces of the United\nStates operating a place for the sale of goods pursuant to regulations\npromulgated by the appropriate executive agency of the United States, to\nthe extent provided in such regulations, directives and policy\nstatements of such an agency applicable to such sales, and except when\nsold to professional foreign consuls-general, consuls and vice-consuls\nwho are nationals of the state appointing them and who are assigned to\nforeign consulates in this state, provided that American consular\nofficers of equal rank who are citizens of the United States and who\nexercise their official functions at American consulates in such foreign\ncountry are granted reciprocal exemptions; provided, however, that the\ncommissioner may permit the sale of alcohol without tax to a holder of\nany industrial alcohol permit, alcohol permit or alcohol distributor's\npermit, issued by the state liquor authority, and by the holder of an\nalcohol distributor's permit, class A, issued by such authority to a\nholder of a distiller's license, class B, or a winery license, issued by\nsuch authority and may also permit the use of alcohol for any purpose\nother than the production of alcoholic beverages by such holders without\ntax; provided also that the commissioner may permit the sale of cider\nwithout tax by a holder of a cider producer's license issued by the\nstate liquor authority to a holder of a cider producer's license or a\ncider wholesaler's license issued by such authority.\n (g) For purposes of this chapter, it is presumed that liquors are\npossessed for the purpose of sale in this state if the quantity of\nliquors possessed in this state, imported or caused to be imported into\nthis state or produced, distilled, manufactured, compounded, mixed or\nfermented in this state exceeds ninety liters. Such presumption may be\nrebutted by the introduction of substantial evidence to the contrary. In\nany case where the quantity of alcoholic beverages taxable pursuant to\nthis article is a fractional part of one liter (or one gallon in the\ncase of beers) or an amount greater than a whole multiple of liters (or\ngallons in the case of beers), the amount of tax levied and imposed on\nsuch fractional part of one liter (or one gallon in the case of beers),\nor fractional part of a liter (or gallon) in excess of a whole multiple\nof liters or gallons shall be such fractional part of the rate imposed\nby paragraphs (a) through (f).\n Notwithstanding any
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