3. Duty to be levied on litre of alcohol
For and upon all spirits made within the State there shall be charged, collected and paid to the Accountant General the duty of $2.35 per litre of alcohol at 20 degrees centigrade and so in proportion for any greater or less quantity.
However, on any such spirits used for pharmaceutical purposes, the manufacture of Bay Rum or Perfumed Spirits subject to such conditions as may be prescribed in any licence granted by the Cabinet the following duties shall be charged—
| per litre of alcohol at 20
degrees centigrade |
| Spirits used in pharmaceutical preparation | 10c. |
| Spirits used in the manufacture of Bay Rum | 20c. |
| Spirits used in the manufacture of Perfumed Spirits | 30c. |
| Spirits used for cooling | 80c. |
(Amended by Act 16 of 1980 and S.I.23/1980; Substituted by Act 2 of 1992)