CH. 3 9—REGULATORY TAXES
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SEC. 4842. CROSS REFERENCES. (a)
DEFINITIONS.—
For definitions applicable to this subpart, see section 4846. (b) OTHER PROVISIONS.—
For penalties and other general and administrative provisions applicable to this subpart, see chapter 40 and subtitle F. Subpart C—Definitions Sec. 4846. Definitions. SEC. 4846. DEFINITIONS. For the purposes of this part— (1) C H E E S E. — The word cheese" shall be understood to mean the food product known as cheese, and made from milk or cream and without the addition of butter, or any animal, vegetable, or other oils or fats foreign to such milk or cream, with or without additional coloring matter. (2) F I L L E D C H E E S E. — Certain substances and compounds shall be known and designated as "filled cheese," namely: All substances made of milk or skimmed milk, with the admixture of butter, animal oils or fats, vegetable or any other oils, or compounds foreign to such milk, and made in imitation or semblance of cheese. Substances and compounds, consisting principally of cheese with added edible oils, which are not sold as cheese or as substitutes for cheese but are primarily useful for imparting a natural cheese flavor to other foods shall not be considered filled cheese" within the meaning of this part. (3) MANUFACTURER.—Every person, firm, or corporation who manufactures filled cheese for sale shall be deemed a manufacturer of filled cheese. (4) WHOLESALE DEALER.—Every person, firm, or corporation who sells or offers for sale filled cheese, in the original manufacturer's packages for resale, or to retail dealers as defined in paragraph (5) shall be deemed a wholesale dealer in filled cheese. (5) R E T A I L DEALER.—Every person who sells filled cheese at retail, not for resale, and for actual consumption, shall be regarded , as a retail dealer in filled cheese.
§ 4846(5)
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