Internal Revenue Code:Sec. 5055. Drawback of tax

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART I - GALLONAGE TAXES
          Subpart D - Beer
        

Statute

    Sec. 5055. Drawback of tax
 
      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).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1335; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834; Pub. L. 105-34, title XIV, Sec. 1420(a),
    Aug. 5, 1997, 111 Stat. 1049.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5055, act Aug. 16, 1954, ch. 736, 68A Stat. 613,
    related to ''determination and collection of tax on beer'', prior
    to the general revision of this chapter by Pub. L. 85-859. See
    section 5054(a)(1), (2), (c), (d) of this title.
      Provisions similar to those comprising this section were
    contained in prior section 5056, act Aug. 16, 1954, ch. 736, 68A
    Stat. 613, prior to the general revision of this chapter by Pub. L.
    85-859.
                                 AMENDMENTS
      1997 - Pub. L. 105-34 substituted ''paid on such beer if there is
    such proof of exportation as the Secretary may by regulations
    require.'' for ''found to have been paid on such beer, to be paid
    on submission of such evidence, records and certificates indicating
    exportation, as the Secretary may by regulations prescribe.''
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary''.
                      EFFECTIVE DATE OF 1997 AMENDMENT
      Section 1420(b) of Pub. L. 105-34 provided that: ''The amendment
    made by subsection (a) (amending this section) shall take effect on
    the 1st day of the 1st calendar quarter that begins at least 180
    days after the date of the enactment of this Act (Aug. 5, 1997).''