Page:United States Statutes at Large Volume 90 Part 2.djvu/351

 PUBLIC LAW 94-455—OCT. 4, 1976 evidence of payment of tax) and by redesignating subsection (d) as subsection (c).

90 STAT. 1819

(6) AMENDMENTS OF SECTION 5 0 6 I. —

(A) Section 5061(a) (relating to collections of alcohol 26 USC 5061. taxes) is amended by striking out the last sentence. (B) Section 5061(b) (relating to methods of collection) is amended to read as follows: " (b) EXCEPTIONS.—Notwithstanding the provisions of subsection (a), any taxes imposed on, or amounts to be paid or collected in respect of, distilled spirits, wines, rectified distilled spirits and wines, and beer under— " (1) section 5001(a)(5), (6), o r (7), " (2) section 5006(c) or (d), "• " " (3) section 5026(a)(2), " (4) section 5 0 4 1 (d), • " (5) section 5043(a)(3), " (6) section 5054(a)(3) or (4), o r " (7) section 5505(a), shall be immediately due and payable at the time provided by such provisions (or if no specific time for payment is provided, at the time the event referred to in such provision occurs). Such taxes and amounts shall be assessed and collected by the Secretary on the basis of the information available to him in the same manner as taxes payable by return b u t with respect to which no r e t u r n has been filed." - ' (C) Section 5061(c) ( r e l a t i n g to a p p l i c a b i l i t y of other provisions of law) is amended to read as follows: " (c) IMPORT D U T I E S. — The internal revenue taxes imposed by this part shall be in addition to any import duties unless such duties a r e specifically designated as being in lieu of internal revenue tax. " (7) AMENDMENT o r SECTION 5 II 3. — S e c t i o n 5113(f)(1) (relat-

26 USC 5113.

i n g to retail dealers in liquors) is amended by striking out "wines or beer" and inserting in lieu thereof "distilled spirits, wines, or beer". (8) AMENDMENTS OF SECTION 5117.—Section 5117 (relating to

26 USC 5117.

prohibited purchases by dealers) is amended by redesignating subsection (b) as subsection (c) and by inserting after subsection (a) the following new subsection: " (b) LIMITED EETAIL DEALERS.—A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer i n liquors." (9) AMENDMENT OF SECTION 5121.—Section 5121(c) (relating 26 USC 5121. to limited retail dealers) is amended to read as follows: " (c) LIMITED RETAIL DEALERS.—Every limited retail dealer shall p a y a special tax of $4.50 for each calendar month in which sales are made as such dealer; except that the special tax shall be $2.20 for each calendar month in which only sales of beer or wine are made." (10) AMENDMENT OF SECTION 5122.—Section 5122(c) (relating 26 USC 5122. to definition of limited retail dealer) is amended by striking out "beer or wine" each place it appears and inserting in lieu thereof "distilled spirits, wine, or beer". (11) AMENDMENT OF SECTION 5131.—Section 5131(a) (relating 26 USC 5131. to eligibility^ for drawback) is amended by striking out "produced in a domestic registered distillery or industrial alcohol p l a n t and withdrawn from bond, or using distilled spirits w i t h d r a w n from the bonded premises of a distilled spirits plant,".

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