26 U.S.C. § 5055 — Drawback of tax
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 80 words · no verdicts yet
A drawback may be allowed for tax paid on beer that is exported, when the stated conditions and regulations are met.
On the exportation* of beer, brewed or produced in the United States, the brewer* thereof must be allowed a drawback equal in amount to the tax paid on such beer if there is such proof of exportation as the Secretary* may by regulations require.
For the purpose of this section, exportation must include delivery for use as supplies on the vessels and aircraft described in section 309 of the Tariff Act of 1930, as amended ( 19 U.
S.
C.
1309 ).
On the exportation* of beer, brewed or produced in the United States, the brewer* thereof shall be allowed a drawback equal in amount to the tax paid on such beer if there is such proof of exportation as the Secretary* may by regulations require. For the purpose of this section, exportation shall include delivery for use as supplies on the vessels and aircraft described in section 309 of the Tariff Act of 1930, as amended (19 U.S.C. 1309).
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1335; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1420(a), Aug. 5, 1997, 111 Stat. 1049.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1335
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1997Amended · Pub. L. 105-34 · 111 Stat. 1049
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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