Internal Revenue Code:Sec. 5062. Refund and drawback in case of exportation

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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 E - General Provisions
        

Statute

    Sec. 5062. Refund and drawback in case of exportation
 
    (a) Refund
      Under such regulations as the Secretary may prescribe, the amount
    of any internal revenue tax erroneously or illegally collected in
    respect to exported articles may be refunded to the exporter of the
    article, instead of to the manufacturer, if the manufacturer waives
    any claim for the amount so to be refunded.
    (b) Drawback
      On the exportation of distilled spirits or wines manufactured,
    produced, bottled, or packaged in casks or other bulk containers in
    the United States on which an internal revenue tax has been paid or
    determined, and which are contained in any cask or other bulk
    container, or in bottles packed in cases or other containers, there
    shall be allowed, under regulations prescribed by the Secretary, a
    drawback equal in amount to the tax found to have been paid or
    determined on such distilled spirits or wines.  In the case of
    distilled spirits, the preceding sentence shall not apply unless
    the claim for drawback is filed by the bottler or packager of the
    spirits and unless such spirits have been marked, especially for
    export, under regulations prescribed by the Secretary. The
    Secretary is authorized to prescribe regulations governing the
    determination and payment or crediting of drawback of internal
    revenue tax on spirits and wines eligible for drawback under this
    subsection, including the requirements of such notices, bonds,
    bills of lading, and other evidence indicating payment or
    determination of tax and exportation as shall be deemed necessary.
    (c) Exportation of imported liquors
      (1) Allowance of tax
        Upon the exportation of imported distilled spirits, wines, and
      beer upon which the duties and internal revenue taxes have been
      paid or determined incident to their importation into the United
      States, and which have been found after entry to be
      unmerchantable or not to conform to sample or specifications, and
      which have been returned to customs custody, the Secretary shall,
      under such regulations as he shall prescribe, refund, remit,
      abate, or credit, without interest, to the importer thereof, the
      full amount of the internal revenue taxes paid or determined with
      respect to such distilled spirits, wines, or beer.
      (2) Destruction in lieu of exportation
        At the option of the importer, such imported distilled spirits,
      wines, and beer, after return to customs custody, may be
      destroyed under customs supervision and the importer thereof
      granted relief in the same manner and to the same extent as
      provided in this subsection upon exportation.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1336; amended Pub. L. 88-539, Sec. 1, Aug. 31, 1964, 78 Stat. 746;
    Pub. L. 89-44, title VIII, Sec. 805(f)(6), June 21, 1965, 79 Stat.
    161; Pub. L. 90-630, Sec. 2(a), Oct. 22, 1968, 82 Stat. 1328; Pub.
    L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
    1834; Pub. L. 95-176, Sec. 1, Nov. 14, 1977, 91 Stat. 1363; Pub. L.
    98-369, div.  A, title IV, Sec. 454(c)(1), July 18, 1984, 98 Stat.
    820.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5062, act Aug. 16, 1954, ch. 736, 68A Stat. 614,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1984 - Subsec. (b). Pub. L. 98-369 substituted ''have been
    marked'' for ''have been stamped or restamped, and marked''.
      1977 - Subsec. (b). Pub. L. 95-176 substituted in first sentence
    ''manufactured, produced, bottled, or packaged in casks or other
    bulk containers'' and ''other bulk container'' for ''manufactured
    or produced'' and ''package'' and in last sentence ''spirits and
    wines eligible for drawback under this subsection, including the
    requirements'' for ''domestic distilled spirits and wines,
    including the requirement''.
      1976 - Subsecs. (a), (b), (c)(1). Pub. L. 94-455 struck out ''or
    his delegate'' after ''Secretary'' wherever appearing.
      1968 - Subsec. (b). Pub. L. 90-630 permitted, under Treasury
    regulations, drawback of the tax where the stamping, restamping, or
    marking is done after the spirits have been removed from the
    original bottling plant.
      1965 - Subsec. (c)(1). Pub. L. 89-44 struck out ''within six
    months of their release therefrom'' after ''customs custody''.
      1964 - Subsec. (c). Pub. L. 88-539 added subsec. (c).
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective July 1, 1985, see section
    456(b) of Pub. L. 98-369, set out as an Effective Date note under
    section 5101 of this title.
                      EFFECTIVE DATE OF 1977 AMENDMENT
      Amendment by Pub. L. 95-176 effective on first day of first
    calendar month beginning more than 90 days after Nov. 14, 1977, see
    section 7 of Pub. L. 95-176, set out as a note under section 5003
    of this title.
                      EFFECTIVE DATE OF 1968 AMENDMENT
      Amendment by Pub. L. 90-630 applicable only to articles exported
    on or after first day of first calendar month which begins more
    than 90 days after Oct. 22, 1968, see section 4 of Pub. L. 90-630,
    set out as a note under section 5008 of this title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 effective July 1, 1965, see section
    805(g)(1) of Pub. L. 89-44, set out as a note under section 5008 of
    this title.
                      EFFECTIVE DATE OF 1964 AMENDMENT
      Section 2 of Pub. L. 88-539 provided that: ''The amendment made
    by the first section of this Act (amending this section) shall
    apply with respect to articles exported or destroyed after the date
    of the enactment of this Act (Aug. 31, 1964).''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5008, 5066 of this title.