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PUBLIC LAW 99-509—OCT. 21, 1986
100 STAT. 1953
"(A) IN GENERAL.—The last day for payment of tax shall be the 14th day after the date on which the article is entered into the customs territory of the United States. "(B) SPECIAL RULE FOR ENTRY FOR WAREHOUSING.—Except
as provided in subparagraph (D), in the case of an entry for warehousing, the last day for payment of tax shall not be later than the 14th day after the date on which the article is removed from the 1st such warehouse. "(C)
FOREIGN TRADE ZONES.—Except as provided in
subparagraph (D) and in regulations prescribed by the Secretary, articles brought into a foreign trade zone shall, notwithstanding any other provision of law, be treated for purposes of this subsection as if such zone were a single customs warehouse. "(D) EXCEPTION FOR ARTICLES DESTINED FOR EXPORT.—Sub-
paragraphs (B) and (C) shall not apply to any article which is shown to the satisfaction of the Secretary to be destined for export. "(3) DISTILLED SPIRITS, WINES, AND BEER BROUGHT INTO THE UNITED STATES FROM PUERTO RICO.—In the case of distilled spir-
its, wines, and beer which are brought into the United States (other than in bulk containers) from Puerto Rico, the last day for payment of tax shall be the 14th day after the date on which the article is brought into the United States. "(4) SPECIAL RULE WHERE 14TH DAY FALLS ON SATURDAY,
SUNDAY, OR HOLIDAY.—Notwithstanding section 7503, if, but for this paragraph, the due date under this subsection for payment of tax would fall on a Saturday, Sunday, or a legal holiday (within the meaning of section 75()3), such due date shall be the immediately preceding day which is not a Saturday, Sunday, or such a holiday." (2) TECHNICAL AMENDMENT.—Paragraph (2) of section 5054(a) of such Code (relating to determination and collection of tax on beer) is amended by striking out all that follows "or," and inserting in lieu thereof "if entered for warehousing, at the time of removal from the 1st such warehouse". (c) EFFECTIVE DATES.—
26 USC 5061
(1) IN GENERAL.—Except as provided in paragraph (2), the "°t®amendments made by this section shall apply to removals during semimonthly periods ending on or after December 31, 1986. (2) IMPORTED ARTICLES, ETC.—Subparagraphs (B) and (C) of
section 5703(b)(2) of the Internal Revenue Code of 1954 (as added by this section), paragraphs (2) and (3) of section 5061(d) of such 26 USC 5703. Code (as amended by this section), and the amendments made by subsections (a)(2) and (b)(2) shall apply to articles imported, entered for warehousing, or brought into the United States or a foreign trade zone after December 15, 1986. (3) SPECIAL RULE FOR DISTILLED SPIRITS AND TOBACCO FOR SEMIMONTHLY PERIOD ENDING DECEMBER 15, 1986.—With respect to
remittances of— (A) taxes imposed on distilled spirits by section 5001 or 7652 of such Code, and (B) taxes imposed on tobacco products and cigarette papers and tubes by section 5701 or 7652 of such Code, for the semimonthly period ending December 15, 1986, the last day for payment of such remittances shall be January 14, 1987.
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