[2339-60.] S ECTION  1639 . Exemption in Favor of Domestic Denatured Alcohol . — Domestic alcohol of not less than one hundred and eighty degrees proof (ninety per centum absolute alcohol) may, when denatured, be withdrawn from a registered distillery or bonded warehouse  without the payment of the specific tax prescribed in section one thousand six hundred and thirty-six hereof, for the purpose of being used for fuel, light, or power, or for use generally in the arts and industries. TIDHCc [2339-61.] S ECTION  1640 . Removal of Spirits for Rectification . — Spirits requiring rectification may be removed from the place of their manufacture to some other establishment for the purpose of rectification without the prepayment of the specific tax, provided the d istiller removing such spirits and the rectifier receiving them shall file with the Collector of Internal Revenue their joint bond conditioned for the future payment by the rectifier of the specific tax that may be due on any finished product. [2339-62.] S ECTION  1641 . Specific Tax on Wines . — On wines and imitation wines there shall be collected, per liter of volume capacity regardless of proof, the following taxes: ( a ) Sparkling wines, one peso. ( b ) Still wines containing fourteen per centum of alcohol or less, eight centavos. ( c ) Still wines containing more than fourteen per centum of alcohol, fifteen centavos. Imitation wines containing more than twenty-five per centum of alcohol shall be taxed as distilled spirits. CTIEac [2339-63.] S ECTION  1642 . Specific Tax on Fermented Liquors . — On beer, lager beer, ale, porter, and other fermented liquors (except  tuba ,  basi ,  tapuy , and similar domestic fermented liquors) there shall be collected, on each liter of volume capacity, four centavos. [2339-64.] Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 495