Internal Revenue Code:Sec. 5064. Losses resulting from disaster, vandalism, or malicious mischief

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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. 5064. Losses resulting from disaster, vandalism, or malicious
        mischief
 
    (a) Payments
      The Secretary, under such regulations as he may prescribe, shall
    pay (without interest) an amount equal to the amount of the
    internal revenue taxes paid or determined and customs duties paid
    on distilled spirits, wines, and beer previously withdrawn, which
    were lost, rendered unmarketable, or condemned by a duly authorized
    official by reason of -
        (1) fire, flood, casualty, or other disaster, or
        (2) breakage, destruction, or other damage (but not including
      theft) resulting from vandalism or malicious mischief,
    if such disaster or damage occurred in the United States and if
    such distilled spirits, wines, or beer were held and intended for
    sale at the time of such disaster or other damage.  The payments
    provided for in this section shall be made to the person holding
    such distilled spirits, wines, or beer for sale at the time of such
    disaster or other damage.
    (b) Claims
      (1) Period for making claim; proof
        No claim shall be allowed under this section unless -
          (A) filed within 6 months after the date on which such
        distilled spirits, wines, or beer were lost, rendered
        unmarketable, or condemned by a duly authorized official, and
          (B) the claimant furnishes proof satisfactory to the
        Secretary that the claimant -
            (i) was not indemnified by any valid claim of insurance or
          otherwise in respect of the tax, or tax and duty, on the
          distilled spirits, wines, or beer covered by the claim; and
            (ii) is entitled to payment under this section.
      (2) Minimum claim
        Except as provided in paragraph (3)(A), no claim of less than
      $250 shall be allowed under this section with respect to any
      disaster or other damage (as the case may be).
      (3) Special rules for major disasters
        If the President has determined under the Robert T. Stafford
      Disaster Relief and Emergency Assistance Act 
      that a ''major disaster'' (as defined in
      such Act) has occurred in any part of the United States, and if
      the disaster referred to in subsection (a)(1) occurs in such part
      of the United States by reason of such major disaster, then -
          (A) paragraph (2) shall not apply, and
          (B) the filing period set forth in paragraph (1)(A) shall not
        expire before the day which is 6 months after the date on which
        the President makes the determination that such major disaster
        has occurred.
      (4) Regulations
        Claims under this section shall be filed under such regulations
      as the Secretary shall prescribe.
    (c) Destruction of distilled spirits, wines, or beer
      When the Secretary has made payment under this section in respect
    of the tax, or tax and duty, on the distilled spirits, wines, or
    beer condemned by a duly authorized official or rendered
    unmarketable, such distilled spirits, wines, or beer shall be
    destroyed under such supervision as the Secretary may prescribe,
    unless such distilled spirits, wines, or beer were previously
    destroyed under supervision satisfactory to the Secretary.
    (d) Products of Puerto Rico
      The provisions of this section shall not be applicable in respect
    of distilled spirits, wines, and beer of Puerto Rican manufacture
    brought into the United States and so lost or rendered unmarketable
    or condemned.
    (e) Other laws applicable
      All provisions of law, including penalties, applicable in respect
    of internal revenue taxes on distilled spirits, wines, and beer
    shall, insofar as applicable and not inconsistent with this
    section, be applied in respect of the payments provided for in this
    section to the same extent as if such payments constituted refunds
    of such taxes.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1337; amended Pub. L. 91-606, title III, Sec. 301(i), Dec. 31,
    1970, 84 Stat. 1759; Pub. L. 93-288, title VII, Sec. 702(i),
    formerly title VI, Sec. 602(i), May 22, 1974, 88 Stat. 164,
    renumbered title VII, Sec. 702(i), Pub. L. 103-337, div.  C, title
    XXXIV, Sec. 3411(a)(1), (2), Oct. 5, 1994, 108 Stat. 3100; Pub. L.
    94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
    1834; Pub. L. 95-423, Sec. 1(a), Oct. 6, 1978, 92 Stat. 935; Pub.
    L. 96-39, title VIII, Sec. 807(a)(10), July 26, 1979, 93 Stat. 282;
    Pub. L. 100-707, title I, Sec. 109(l), Nov. 23, 1988, 102 Stat.
    4709.)
 

References in Text

                             REFERENCES IN TEXT
      The Disaster Relief and Emergency Assistance Act, referred to in
    subsec. (b)(3), is Pub. L. 93-288, May 22, 1974, 88 Stat. 143, as
    amended, known as the Robert T. Stafford Disaster Relief and
    Emergency Assistance Act, which is classified principally to
    chapter 68 (Sec. 5121 et seq.) of Title 42, The Public Health and
    Welfare. For complete classification of this Act to the Code, see
    Short Title note set out under section 5121 of Title 42 and Tables.
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5064, act Aug. 16, 1954, ch. 736, 68A Stat. 615,
    related to ''territorial extent of law'', prior to the general
    revision of this chapter by Pub. L. 85-859. See section 5065 of
    this title.
                                 AMENDMENTS
      1988 - Subsec. (b)(3). Pub. L. 100-707 substituted ''and
    Emergency Assistance Act'' for ''Act of 1974''.
      1979 - Pub. L. 96-39 struck out ''rectified products,'' after
    ''distilled spirits, wines,'' wherever appearing.
      1978 - Pub. L. 95-423 substituted ''Losses resulting from
    disaster, vandalism, or malicious mischief'' for ''Losses caused by
    disaster'' in section catchline.
      Subsec. (a). Pub. L. 95-423 substituted provisions authorizing
    the Secretary, under such regulations as he may prescribe, to pay
    the prescribed amount on distilled spirits, etc., lost, rendered
    unmarketable, or condemned by a duly authorized official by reason
    of fire, flood, casualty or other disaster, breakage, destruction,
    or other damage (but not including theft) resulting from vandalism
    or malicious mischief, for provisions authorizing such payment
    where the President has determined under the Disaster Relief Act of
    1974 that a ''major disaster'' has occurred, and that distilled
    spirits, etc., were lost, rendered unmarketable, or condemned by a
    duly authorized official by reason of such disaster occurring after
    June 30, 1959.
      Subsec. (b). Pub. L. 95-423 redesignated par. (1) as (1)(A),
    substituted provisions disallowing a claim unless filed within 6
    months after such distilled spirits, etc., were lost, rendered
    unmarketable or condemned, for provisions disallowing a claim
    unless filed within 6 months after the President determined that
    such disaster occurred, and added par. (1)(B); in par. (2)
    substituted provisions limiting claims to no less than $250, except
    as provided in par. (3)(A), for provisions demanding proof that
    claimant was not indemnified by any valid claim of insurance and
    that he is entitled to payment under this section; and added pars.
    (3) and (4).
      1976 - Subsecs. (a) to (c). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary'' wherever appearing.
      1974 - Subsec. (a). Pub. L. 93-288 substituted ''Disaster Relief
    Act of 1974'' for ''Disaster Relief Act of 1970''.
      1970 - Subsec. (a). Pub. L. 91-606 substituted ''Disaster Relief
    Act of 1970'' for ''Act of September 30, 1950 (42 U.S.C. 1855)''.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section
    810 of Pub. L. 96-39, set out as a note under section 5001 of this
    title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Section 1(c) of Pub. L. 95-423 provided that: ''The amendments
    made by this section (amending this section) shall apply to
    disasters (or other damage) occurring on or after the first day of
    the first calendar month which begins more than 90 days after the
    date of the enactment of this Act (Oct. 6, 1978).''
                      EFFECTIVE DATE OF 1974 AMENDMENT
      Amendment by Pub. L. 93-288 effective Apr. 1, 1974, see section
    605 of Pub. L. 93-288, set out as an Effective Date note under
    section 5121 of Title 42, The Public Health and Welfare.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-606 effective Dec. 31, 1970, see section
    304 of Pub. L. 91-606, set out as a note under section 165 of this
    title.
                               EFFECTIVE DATE
      Section effective July 1, 1959, see section 210(a)(1) of Pub. L.
    85-859, set out as a note under section 5001 of this title.
                        EXCEPTION TO EFFECTIVE DATE
      Section 210(a)(3) of Pub. L. 85-859, as amended by Pub. L.
    99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ''Provisions having the effect of section 5064 of the Internal
    Revenue Code of 1986 (formerly I.R.C. 1954) (as such section is
    included in chapter 51 of such Code as amended by section 201 of
    this Act) shall be deemed to be included in the Internal Revenue
    Code of 1986, effective on the day following the date of the
    enactment of this Act (Sept. 2, 1958), and shall apply with respect
    to disasters occurring after such date of enactment, and not later
    than June 30, 1959.''
        BEER LOST BY REASON OF FLOODS OF 1951 OR HURRICANES OF 1954
      Section 207 of Pub. L. 85-859 provided for payment of an amount
    equal to the amount of taxes paid under section 3150(a) of the
    Internal Revenue Code of 1939 on fermented malt liquor which was
    lost, rendered unmarketable, or condemned by reason of the floods
    of 1951 or the hurricanes of 1954, under certain conditions and
    under regulations to be prescribed.
               LOSSES OF ALCOHOLIC LIQUORS CAUSED BY DISASTER
      Section 208 of Pub. L. 85-859 provided for payment of an amount
    equal to the amount of taxes and customs duties paid on distilled
    spirits, wines, rectified products, and beer previously withdrawn,
    which were lost, rendered unmarketable, or condemned by reason of a
    major disaster occurring after Dec. 31, 1954, and not later than
    Sept. 2, 1958, under certain conditions and under regulations to be
    prescribed.