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PUBLIC LAW 91-673-JAN. 12, 1971

[84 STAT.

Public Law 91-673 January 12, 1971 [H. R. 656 2]

AN ACT To aineiKl certain provisions of the Internal Revenue Code of 1954 relating to beer, and for other purposes.

Taxes. Beer, 72 Stat. 1335. 26 USC 5056.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,^ That (a) section 5056 of the Internal Keveniie Code of 1954 (relating to refund and credit of tax, or relief from liability) is amended to read as follows: "SEC. 5056. REFUND AND CREDIT OF TAX, OR RELIEF FROM LIABILITY. "'(a) BEER RETURNED OR VOLUNTARILY DESTROYED.—Any tax paid

by any brewei- on beer produced in the United States may be refunded or credited to the brewer, without interest, 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 returned to any brewery of the brewer or is destroyed under the supervision required by such regulations. In determining the amount of tax due on beer removed on any day, the quantity of beer returned to the same brewery from which removed shall be allowed, under such regulations as the Secretary or his delegate may prescribe, as an offset against or deduction from the total quantity of beer removed from that brewery on the day of such return. " (b) BEER I » S T BY FIRE, THE F T, CASUALTY, OR ACT OF GOD.—Subject

Exemptions.

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 to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, if such beer is lost, whether by theft or otherwise, or is destroyed or otherwise rendered unmerchantable by fire, casualty, or aot of Grod before the transfer of title thereto to any other person. In any case in which beer is lost or destroyed, whether by theft or otherwise, the Secretary or his delegate may require the brewer to file a claim for relief from the tax and submit proof as to the cause of such loss. I n every case where it appears that the loss was by theft, the first sentence shall not apply unless the brewer establishes to the satisfaction of the Secretary or his delegate that such theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consignor, consignee, bailee, or carrier, or the employees or agents of any of them. "(c) LIMITATIONS.—No claim under this section shall be allowed (1) unless filed within 6 months after the date of the return, loss, destruction, or rendering unmerchantable or (2) if the claimant was indemnified by insurance or otherwise in respect of the tax." (b) Section 5052(c)(2) of such Code (relating to definition of removed for consumption or sale) is amended to read as follows: "(2) REMOVALS.—Any removal of beer from the brewery." SEC. 2. Section 5053 of the Internal Revenue Code of 1954 (relating to exemptions from imposition of tax on beer) is amended by redesignating subsection (d) as (e),, and by inserting after subsection (c) the following new subsection: " (d) REMOVALS FOR RESEARCH, DEVELOPMENT, OR TESTING.—Under

Revenue bonds. 72 Stat. 1388.

such conditions and regulations as the Secretary or his delegate may prescribe, beer may be removed from the brewery without payment of tax for use in research, development, or testing (other than consumer testing or other market ianalysis) of processes, systems, materials, or equipment relating to beer or brewery operations." SEC. 3. (a) Section 5401(b) of the Internal Revenue Code of 1954 (relating to bonds) is amended by striking out the last sentence and

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