26-U.S.C.-5055
§5055 – Drawback of Tax
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart D > Section 5055
Details
- Reference: Section 5055
- Legend: §5055 – Drawback of Tax
- USCode Year: 2013
Provision Content
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).
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1335; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, §1420(a), Aug. 5, 1997, 111 Stat. 1049.)
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
Pub. L. 105–34, title XIV, §1420(b), Aug. 5, 1997, 111 Stat. 1049, 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].
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5010 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5010, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5054 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5054, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
Subpart A – Distilled Spirits in the Legal Encyclopedia: Distilled Spirits
In this entry about Subpart A – Distilled Spirits, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
26-U.S.C.-5044 in the Legal Encyclopedia: And Beer
In this entry about 26-U.S.C.-5044, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
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