Page:United States Statutes at Large Volume 72 Part 1.djvu/1379

 72 S T A T. ]

PUBLIC LAW 85-859-SEPT. 2, 1958

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spirits, wines, liqueurs and cordials, imported perfumes containing distilled spirits, and beer shall, insofar as applicable and not inconsistent with this section, be applicable in respect of the credits and refunds provided for in this section to the same extent as if such credits or refunds constituted credits or refunds of such taxes. "SEC. 5064. LOSSES CAUSED BY DISASTER. "(a) AUTHORIZATION.—Where the President has determined under the Act of September 30, 1950 (42 U.S.C. sec. 1855), that a 'major 64 Stat. 1109. disaster' as defined in such Act has occurred in any part of the United States, the Secretary or his delegate shall pay (without interest) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on distilled spirits, wines, rectified products, and beer previously withdrawn, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of such disaster occurring in such part of the United States after June 30, 1959, if such distilled spirits, wines, rectified products, or beer were held and intended for sale at the time of such disaster. The payments authorized b^ this section shall be made to the person holding such distilled spirits, wines, rectified products, or beer for sale at the time of such disaster. "(b) CLAIMS.—No claim shall be allowed under this section unless— " (1) filed within 6 months after the date on which the President makes the determination that the disaster referred to in subsection (a) has occurred; and "(2) the claimant furnishes proof to the satisfaction of the Secretary or his delegate that— " (A) he was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the distilled spirits, wines, rectified products, or beer covered by the claim; and " (B) he is entitled to payment under this section. Claims under this section shall be filed under such regulations as the Secretary or his delegate shall prescribe. " (c) DESTRUCTION or DISTILLED SPIRITS^ W I N E S, RECTIFIED PRODUCTS, O BEER.—When the Secretary or his delegate has made payR

ment under this section in respect of the tax, or tax and duty, on the distilled spirits, wines, rectified products, or beer condemned by a duly authorized official or rendered unmarketable, such distilled spirits, wines, rectified products, or beer shall be destroyed under such supervision as the Secretary or his delegate may prescribe, unless such distilled spirits, wines, rectified products, or beer were previously destroyed under supervision satisfactory to the Secretary or his delegate. " (d) PRODUCTS OF PUERTO RICO.—The provisions of this section shall not be applicable in respect of distilled spirits, wines, rectified products, and beer of Puerto Rican manufacture brought into the United States and so lost or rendered unmarketable or condemned. " (e) OTHER LAWS APPLICABLE.—All provisions of law, including

penalties, applicable in respect of internal revenue taxes on distilled spirits, wines, rectified products, and beer shall, insofar as applicable and not inconsistent with this section, be applied in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of such taxes. "SEC. 5065. TERRITORIAL EXTENT OF LAW. "The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.

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