TAX ON DISTILLED SPIRITS.

(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon. (b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package. (c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122.