Page:United States Statutes at Large Volume 111 Part 1.djvu/901

 PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 877 SEC. 910. CLARIFICATION OF AUTHORITY TO USE SEMI-GENERIC DES- IGNATIONS ON WINE LABELS. (a) IN GENERAL.— Section 5388 (relating to designation of wines) is amended by adding at the end the following new subsection: "(c) USE OF SEMI-GENERIC DESIGNATIONS.— "(1) IN GENERAL. — Semi-generic designations may be used to designate wines of an origin other than that indicated by such name only if— "(A) there appears in direct conjunction therewith an appropriate appellation of origin disclosing the true place of origin of the wine, and "(B) the wine so designated conforms to the standard of identity, if any, for such wine contained in the regulations under this section or, if there is no such standard, to the trade understanding of such class or tj^e. "(2) DETERMINATION OF WHETHER NAME IS SEMI-GENERIC.— "(A) IN GENERAL. — Except as provided in subparagraph (B), a name of geographic significance, which is also the designation of a class or type of wine, shall be deemed to have become semi-generic only if so found by the Secretary. "(B) CERTAIN NAMES TREATED AS SEMI-GENERIC—The following names shall be treated as semi-generic: Angelica, Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle, Port, Rhine Wine or Hock, Sauteme, Haut Sauteme, Sherry, Tokay.". (b) EFFECTIVE DATE.—The amendment made by this section 26 USC 5388 shall take effect on the date of the enactment of this Act. i^ote- Subtitle B—Revisions Relating to Disasters SEC. 911. AUTHORITY TO POSTPONE CERTAIN TAX-RELATED DEAD- LINES BY REASON OF PRESIDENTIALLY DECLARED DISASTER. (a) IN GENERAL. —Chapter 77 is amended by inserting after section 7508 the following new section: "SEC. 7508A. AUTHORITY TO POSTPONE CERTAIN TAX-RELATED DEAD - LINES BY REASON OF PRESIDENTIALLY DECLARED DISASTER. "(a) IN GENERAL.— In the case of a taxpayer determined by the Secretary to be affected by a Presidentially declared disaster (as defined by section 1033(h)(3)), the Secretary may prescribe regulations under which a period of up to 90 days may be disregarded in determining, under the internal revenue laws, in respect of any tax liability (including any penalty, additional amount, or addition to the tax) of such taxpayer— "(1) whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor, and "(2) the amount of any credit or refund. "(b) INTEREST ON OVERPAYMENTS AND UNDERPAYMENTS.—Subsection (a) shall not apply for the purpose of determining interest on any overpa3anent or underpayment.".

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