26 U.S.C. § 6038E — Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
submitted 6 years ago by Pub. L. 116-260 to r/title-26-INTERNAL-REVENUE-CODE · 49 words · no verdicts yet
This section requires a foreign producer making a specified assignment of lower alcohol-tax rates or refunds to provide information needed for the assignment.
A foreign producer electing an assignment under section 5001(c), 5041(c), or 5051(a) must provide the information the Secretary* prescribes, at the prescribed time and in the prescribed way, including information about the producer's controlled-group structure.
Any foreign producer that elects to make an assignment described in section 5001(c), 5041(c), or 5051(a) shall provide such information, at such time and in such manner, as the Secretary* may prescribe in order to make such assignment, including information about the controlled group structure of such foreign producer.
Source credit: (Added Pub. L. 116–260, div. EE, title I, § 107(d)(1), Dec. 27, 2020, 134 Stat. 3048.)
- 2020Enacted · Pub. L. 116-260 · 134 Stat. 3048
A history note hasn’t been published yet. The record shows enactment by Pub. L. 116-260 on 2020-12-27.
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