Page:United States Statutes at Large Volume 72 Part 1.djvu/1475

 72 S T A T. ]

PUBLIC LAW 86-869-8EPT. 2, 1968

customs duties paid on distilled spirits, wines, rectified products, and beer previously withdrawn, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of such disaster occurring in such part of the United States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 December 31, 1954, and not later than the date of enactment of this Act, if such spirits, wines, rectified products, or beer were at the time of such disaster in the possession of— (1) the person paying such tax, or such tax and duty, or obligated to pay a determined tax, on such spirits, wines, rectified products, or beer, (2) a bottler of distilled spirits, wines, or rectified products, or a rectifier, or (3) a wholesale or retail dealer in distilled spirits, wines, or beer, all referred to in this section as the possessor or possessors. (b) To W H O M MADE.—Any payment authorized by this section may be made— (1) to the possessor, or (2) to any distiller, winemaker, brewer, rectifier, importer, wholesale liquor dealer, or wholesale beer dealer who replaced (or to any distiller, winemaker, brewer, rectifier, importer, or wholesale dealer who has given credit or made replacement to a wholesale dealer who replaced) for the possessor the full equivalent of distilled spirits, wines, rectified products, or beer so lost or rendered unmarketable or condemned, without compensation, remuneration, or credit of any kind in respect of the tax, or tax and duty, on such spirits, wines, rectified products, or beer. (c) CLAIMS.—No claim shall be allowed under this section unless— (1) filed within 6 months after the date of enactment of this Act, and (2) the claimant furnishes proof to the satisfaction of the Secretary of the Treasury or his delegate that— (A) neither the claimant nor any possessor was 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) the claimant is entitled to payment under this section. Claims under this section shall be filed under such regulations as the Secretary of the Treasury or his delegate shall prescribe. (d) DESTRUCTION OF DISTIIXED SPIRITS, W I N E S, RECTIFIED PRODUCTS, O BEER.—When the Secretary of the Treasury or his delegate R

has made payment 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 of the Treasury or his delegate may prescribe, unless such distilled spirits, wines, rectified products, or beer were previously destroyed under supervision satisfactory to the Secretary oi the Treasury or his delegate. (e) 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. (f) 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.

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