Page:United States Statutes at Large Volume 72 Part 1.djvu/1378

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

[72 S T A T.

"(c) APPLICABILITY OF OTHER PROVISIONS OP LAW.—All administrative and penalty provisions of this title, insofar as applicable, shall apply to the collection of any tax which the Secretary or his delegate determines or prescribes shall be collected in any manner provided in this section. " (d) CROSS REFERENCE.— "For penalty and forfeiture for tampering with a stamp machine, see section 5689. "SEC. 5062. REFUND AND DRAWBACK IN CASE OF EXPORTATION.

" (a) REFUND.—Under such regulations as the Secretary or his delegate may prescribe, the amount of any internal revenue tax erroneously or illegally collected in respect to exported articles may be refunded to the exporter of the article, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. "(b) DRAWBACK.—On the exportation of distilled spirits or wines manufactured or produced in the United States on which an internal revenue tax has been paid or determined, and which are contained in any cask or package, or in bottles packed in cases or other containers, there shall be allowed, under regulations prescribed by the Secretary or his delegate, a drawback equal in amount to the tax found to have been paid or determined on such distilled spirits or wines. The preceding sentence shall not apply unless such distilled syjirits have been packaged or bottled especially for export, or, in the case of distilled spirits originally bottled for domestic use, have been restamped and marked especially for export at the distilled spirits plant where originally bottled and before removal therefrom, under regulations prescribed by the Secretary or his delegate. The Secretary or his delegate is authorized to prescribe regulations governing the determination and payment or crediting of drawback oi internal revenue tax on domestic distilled spirits and wines, including the requirement of such notices, bonds, bills of lading, and other evidence indicating payment or determination of tax and exportation as shall be deemed necessary. "SEC. 5063. FLOOR STOCKS REFUNDS ON DISTILLED SPIRITS, WINES, CORDIALS, AND BEER.

" (a) GENERAL.—With respect to any article upon which tax is imposed under this part, upon which internal revenue tax (including floor stocks tax) at the applicable rate prescribed has been paid or determined, and which, on July 1, 1959, is held by any person and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be credited or refunded to such person (without interest), subject to such regulations as may be prescribed by the Secretary or his delegate, an amount equal to the difference between the tax so paid or determined and the rate made applicable to such articles on and after July 1, 1959, if claim for such credit or refund is filed with the Secretary or his delegate prior to October 1, 1959, or within 80 days from the promulgation of such regulations, whichever is later. " (b) LIMITATIONS ON ELIGIBILITY FOR (CREDIT OR REFUND.—No person shall be entitled to credit or refund under subsection (a), unless such person, for such period or periods both before and after July 1, 1959 (but not extending beyond 1 year thereafter), as the Secretary or his delegate shall by regulations prescribe, makes and keeps, and files with the Secretary or his delegate, such records of inventories, sales, and purchases as may be prescribed in such regulations. "(c) OTHER LAWS APPLICABLE.—All provisions of law, including

Xjenalties, applicable in respect of internal revenue taxes on distilled

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