Internal Revenue Code:Sec. 5056. Refund and credit of tax, or relief from liability

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Contents


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. 5056. Refund and credit of tax, or relief from liability
 
    (a) Beer returned or voluntarily destroyed
      Any tax paid by any brewer on beer removed for consumption or
    sale may be refunded or credited to the brewer, without interest,
    or if the tax has not been paid, the brewer may be relieved of
    liability therefor, under such regulations as the Secretary may
    prescribe, if such beer is returned to any brewery of the brewer or
    is destroyed under the supervision required by such regulations.
    In determining the amount of tax due on beer removed on any day,
    the quantity of beer returned to the same brewery from which
    removed shall be allowed, under such regulations as the Secretary
    may prescribe, as an offset against or deduction from the total
    quantity of beer removed from that brewery on the day of such
    return.
    (b) Beer lost by fire, theft, casualty, or act of God
      Subject to regulations prescribed by the Secretary, the tax paid
    by any brewer on beer removed for consumption or sale may be
    refunded or credited to the brewer, without interest, or if the tax
    has not been paid, the brewer may be relieved of liability
    therefor, if such beer is lost, whether by theft or otherwise, or
    is destroyed or otherwise rendered unmerchantable by fire,
    casualty, or act of God before the transfer of title thereto to any
    other person.  In any case in which beer is lost or destroyed,
    whether by theft or otherwise, the Secretary may require the brewer
    to file a claim for relief from the tax and submit proof as to the
    cause of such loss.  In every case where it appears that the loss
    was by theft, the first sentence shall not apply unless the brewer
    establishes to the satisfaction of the Secretary that such theft
    occurred before removal from the brewery and occurred without
    connivance, collusion, fraud, or negligence on the part of the
    brewer, consignor, consignee, bailee, or carrier, or the employees
    or agents of any of them.
    (c) Beer received at a distilled spirits plant
      Any tax paid by any brewer on beer removed for consumption or
    sale may be refunded or credited to the brewer, without interest,
    or if the tax has not been paid, the brewer may be relieved of
    liability therefor, under regulations as the Secretary may
    prescribe, if such beer is received on the bonded premises of a
    distilled spirits plant pursuant to the provisions of section
    5222(b)(2), for use in the production of distilled spirits.
    (d) Limitations
      No claim under this section shall be allowed (1) unless filed
    within 6 months after the date of the return, loss, destruction,
    rendering unmerchantable, or receipt on the bonded premises of a
    distilled spirits plant or (2) if the claimant was indemnified by
    insurance or otherwise in respect of the tax.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1335; amended Pub. L. 91-673, Sec. 1(a), Jan. 12, 1971, 84 Stat.
    2056; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976,
    90 Stat. 1834; Pub. L. 105-34, title XIV, Sec. 1414(c), Aug. 5,
    1997, 111 Stat. 1047; Pub. L. 105-206, title VI, Sec. 6014(a)(3),
    July 22, 1998, 112 Stat. 820.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5056, act Aug. 16, 1954, ch. 736, 68A Stat. 613,
    related to ''drawback of tax'' prior to the general revision of
    this chapter by Pub. L. 85-859. See section 5055 of this title.
      A prior section 5057, act Aug. 16, 1954, ch. 736, 68A Stat. 613,
    related to refund and credit of tax or relief from liability, prior
    to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1998 - Subsecs. (a) to (c). Pub. L. 105-206 substituted ''removed
    for consumption or sale'' for ''produced in the United States''.
      1997 - Subsec. (c). Pub. L. 105-34, Sec. 1414(c)(1), added
    subsec. (c). Former subsec. (c) redesignated (d).
      Subsec. (d). Pub. L. 105-34 redesignated subsec. (c) as (d) and
    substituted ''rendering unmerchantable, or receipt on the bonded
    premises of a distilled spirits plant'' for ''or rendering
    unmerchantable''.
      1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary'' wherever appearing.
      1971 - Subsec. (a). Pub. L. 91-673 inserted provision permitting
    credit or refund of tax if the beer is returned to any brewery of
    the brewer who paid the tax, and provided for offset or deduction
    against amount of beer removed from the brewery on the day of
    return if the beer is returned to the same brewery from which it
    was withdrawn.
      Subsec. (b). Pub. L. 91-673 inserted provisions for credit or
    refund or relief from liability of tax when the beer is lost by
    theft or otherwise or rendered unmerchantable by fire, casualty or
    act of God, before the transfer of title to any other party, and
    required the brewer to file claim for relief from the tax and
    submit proof of the cause of the loss, and in the case of theft, to
    further prove that such theft occurred before removal from the
    brewery and without connivance, collusion, fraud, or negligence on
    the part of the brewer, consignor, consignee, bailee, or carrier,
    or the employees or agents of any of them.
      Subsec. (c). Pub. L. 91-673 substantially reenacted subsec. (c)
    to reflect changes in subsec. (b).
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Amendment by Pub. L. 105-206 effective, except as otherwise
    provided, as if included in the provisions of the Taxpayer Relief
    Act of 1997, Pub. L. 105-34, to which such amendment relates, see
    section 6024 of Pub. L. 105-206, set out as a note under section 1
    of this title.
                      EFFECTIVE DATE OF 1997 AMENDMENT
      Amendment by Pub. L. 105-34 effective on the 1st day of the 1st
    calendar quarter that begins at least 180 days after Aug. 5, 1997,
    see section 1414(d) of Pub. L. 105-34, set out as a note under
    section 5053 of this title.
                      EFFECTIVE DATE OF 1971 AMENDMENT
      Section 5 of Pub. L. 91-673 provided that: ''The amendments made
    by the first four sections of this Act (enacting section 5417 of
    this title and amending this section and sections 5052, 5053, 5401,
    5402, 5411, 5412, and 5416 of this title) shall take effect on the
    first day of the first calendar month which begins more than 90
    days after the date of the enactment of this Act (Jan. 12, 1971).''
 

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