Page:United States Statutes at Large Volume 94 Part 1.djvu/330

 94 STAT. 280

PUBLIC LAW 96-223—APR. 2, 1980 rendered unfit for beverage use by the addition of substances which will not impair the quality of the spirits for fuel use. "(f) DEFINITION OP DISTILLED SPIRITS.—For purposes of this section, the term 'distilled spirits' does not include distilled spirits produced from petroleum, natural gas, or coal*'. (2) TECHNICAL AND CONFORMING AMENDMENTS.—

26 USC 5601.

(A) Section 5601(a) (relating to criminal penalties) is amended by adding the word "or" at the end of paragraph (14) and by inserting immediately after paragraph (14) the following new paragraph: "(15) UNAUTHORIZED WITHDRAWAL, USE, SALE, OR DISTRIBUTION OF DISTILLED SPIRITS FOR FUEL USE.—Withdraws, uses, sells, or

Ante, p. 278. 26 USC 5214.

Ante, p. 278. 26 USC 5004. 26 USC 5005. Repeal. 26 USC 4081 note.

Submittal to congressional committees. 26 USC 4041 note.

Ante, pp. 273, 276, 277.

26 USC 4041 note. Submittal to Congress.

otherwise disposes of distilled spirits produced under section 5181 for other than fuel use;". (B) Section 5214(a) (relating to withdrawal of distilled spirits from bonded premises free of tax) is amended by striking out the period at the end of paragraph (11) and inserting in lieu thereof a semicolon and the word "or" and by adding at the end thereof the following new paragraph: "(12) free of tax in the case of distilled spirits produced under section 5181." (C) Section 5004(a)(2)(B) (relating to lien for tax) is amended by striking out "or (11)," and inserting "(11), or (12),". (D) Section 5005(d) (relating to person liable for tax) is amended by striking out "or (11), and inserting "(11), or (12).". (E) Section 221(d) of the Energy Tax Act of 1978 is repealed. (F) The table of sections for subchapter B of chapter 51 is amended by striking out the item relating to section 5181 and by inserting after section 5180 the following new items: "Sec. 5181. Distilled spirits for fuel use. "Sec. 5182. Cross references." (f) STUDY OF IMPORTED ALCOHOL.—Within 180 days after

the date of the enactment of this Act, the Secretary of the Treasury shall furnish to the Committee on Finance of the United States Senate and to the Committee on Ways and Means of the United States House of Representatives recommendations as to what methods, if any, may be used to limit the importing of alcohol into the United States for fuel purposes, including, but not limited to— (1) denial of the exemption under sections 4081(c) and 4041(k) of the Internal Revenue Code of 1954 or of the credit under section 44E of such Code to fuels produced from imported alcohol, (2) import quotas and duties on such alcohol, and (3) strict surveillance of such imports to monitor their effect on the domestic fuel alcohol industry. (g) REPORTS.—Subsection (c) of section 221 of the Energy Tax Act of 1978 is amended to read as follows: "(c) REPORTS.—On April 1 of each year, beginning with April 1, 1981, and ending with April 1, 1992, the Secretary of Energy, in consultation with the Secretary of the Treasury and the Secretary of Transportation, shall submit to the Congress a report on the use of alcohol in fuel. The report shall include— "(1) a description of the firms engaged in the alcohol fuel industry.

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