Page:United States Statutes at Large Volume 72 Part 1.djvu/1369

 72 S T A T. ]

PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958

out interest, credit or refund to the proprietor the tax on any samples of distilled spirits removed from the premises of a distilled spirits plant for analysis or testing by the United States. "(f)

DISTILLED SPIRITS WITHDRAWN WITHOUT PAYMENT or T A X. —

The provisions of subsection (a) shall be applicable to loss of distilled spirits occurring during transportation from bonded premises of a distilled spirits plant to— "(1) the port of export, in case of withdrawal under section 5214 (a)(4); "(2) the customs manufacturing bonded warehouse, in case of withdrawal under section 5214(a)(6); "(3) the vessel or aircraft, in case of withdrawal under section 5214(a)(7); and "(4) the foreign-trade zone, in case of withdrawal under section 5214(a)(8). " (g) OTHER LAWS APPLICABLE.—All provisions of law, including

penafties, applicable in respect of the internal revenue tax on distilled spirits, shall, insofar as applicable and not inconsistent with subsections (b)(2), (c), and (d), be applicable to the credits or refunds provided for under such subsections to the same extent as if such credits or refunds constituted credits or refunds of such tax. " (h) CROSS REFERENCE.— "For provisions relating to allowance for loss in case of wine spirits withdrawn for use in wine production, see section 5373 (b)(3). "SEC. 5009. DRAWBACK. " (a) DRAWBACK ON EXPORTATION OF DISTILLED SPIRITS I N CASKS on

PACKAGES.—On the exportation of distilled spirits in casks or packages containing not less than 20 wine gallons each, filled in internal revenue bond, drawback of the internal revenue tax paid or determined may be allowed, under such regulations, and on the tiling of such bonds, leports, returns, and applications, and the keeping of such records, as the Secretary or his delegate may i:)reseribe. The drawback shall be paid or credited in an amount equal to such tax on the quantity of (listilled spirits exported, as ascertained prior to exportation by such gauge as the Secretary or his delegate may by regulations prescribe. The drawback shall be paid or credited only after all requirements of law and regulations have been complied with and on the filing, with the Secretary or his delegate, of a proper claim and evidence satisfactory to the Secretary or his delegate that the tax on such distilled spirits has been paid or determined and that the distilled spirits have been exported. " (b) CROSS REFERENCES.— "(1) For provisions relating to drawback on distilled spirits packaged or bottled especially for export, see section 5062(b). "(2) For provisions relating to drawback on designated nonbeverage products, see sections 5131 through 5134. "(3) For drawback on distilled spirits used in flavoring extracts or medicinal or toilet preparations exported, see section 313(d) of the Tariff Act of 1930 (46 Stat. 694; 19 U.S.C. 1313). "(4) For drawback on articles removed to 'foreign-trade zones, see 19 U.S.C. 81c. "(5) For drawback on shipments from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa, see section 7653 (c).

" Subpart B—Rectification "Sec. "Sec. "Sec. "Sec. "Sec. "Sec.

5021. 5022. 5023. 5024. 5025. 5026.

98395-59-PT. 1-84

Imposition and rate of tax. Tax on cordials and liqueurs containing wine. Tax on blending of beverage rums or brandies. Definitions. Exemption from rectification tax. Determination and collection of rectification tax.

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