Page:United States Statutes at Large Volume 68A.djvu/653

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

613

SEC. 5054. PERSONS LIABLE FOR TAX.

The tax on beer imposed by section 5051 shall be paid by the owner, agent, or superintendent of the brewery in which such beer is made, and in the manner and at the time provided in this subchapter. SEC. 5055. DETERMINATION AND COLLECTION OF TAX ON BEER.

The tax on beer imposed by section 5051 shall be determined on sale or removal for consumption or sale and shall be paid by the brewer or importer thereof in accordance with section 5061. When the Secretary or his delegate finds it necessary for protection of the revenue, he may require stamps, or other devices, evidencing the tax or indicating a compliance with the provisions of this chapter, to be affixed to hogsheads, barrels, or kegs of beer at the time of removal. The Secretary or his delegate shall by regulations prescribe the manner by which such stamps or other devices shall be supplied, affixed, and accounted for. All administrative and penal provisions of this title, insofar as applicable, shall apply to any tax imposed by section 5051. SEC. 5056. DRAWBACK OF TAX.

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 found to have been paid on such beer, to be paid on submission of such evidence, records and certificates indicating exportation, as the Secretary or his delegate may by regulations prescribe. 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). SEC. 5057. REFUND AND CREDIT OF TAX, OR RELIEF FROM LIABILITY. (a) B E E R REMOVED FROM M A R K E T. — Any tax paid on or after the

effective date of this chapter by any brewer on beer produced in the United States may be refunded or credited to him, or if the tax has not been paid, the brewer may be relieved of liability therefor, under such regulations as the Secretary or his delegate may prescribe, if such beer is removed from the market before the transfer of title thereto to any other person, and, such beer is returned to the brewery for reconditioning, for use as materials, or is destroyed under the supervision required by such regulations: Provided, That the tax imposed by section 5051 shall apply to the beer so reconditioned, such tax to be paid pursuant to section 5055. (b) B E E R L O S T BY F I R E, CASUALTY, OR ACT OP GOD.—Subject to

regulations prescribed by the Secretary or his delegate, the tax paid by any brewer on beer produced in the United States may be refunded or credited, or if the tax has not been paid, the liability may be remitted, if such beer is lost other than by theft, or is destroyed by fire, casualty, or act of God, before the transfer of title thereto to any other person. (c) D A T E OF F I L I N G. — N o claims under this section shall be allowed unless filed within 6 months after the date of such removal from the market, loss, or destruction, or if the claimant was indemnified by insurance or otherwise in respect of the tax.

§ 5057(c)

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