Ill STAT. 1048 PUBLIC LAW 105-34—AUG. 5, 1997 SEC. 1416. REFUND OF TAX TO WINE RETURNED TO BOND NOT LIMITED TO UNMERCHANTABLE WINE. (a) IN GENERAL.— Section 5044(a) (relating to refund of tax on unmerchantable wine) is amended by striking "as unmerchantable". (b) CONFORMING AMENDMENTS.— (1) Section 5361 is amended by striking "unmerchantable". (2) The section heading for section 5044 is amended by striking "UNMERCHANTABLE". (3) The item relating to section 5044 in the table of sections for subpart C of part I of subchapter A of chapter 51 is amended by striking "unmerchantable". 26 USC 5044 (c) EFFECTIVE DATE. —The amendments made by this section J^ote. shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act. SEC. 1417. USE OF ADDITIONAL AMELIORATING MATERIAL IN CERTAIN WINES. (a) IN GENERAL.—Section 5384(b)(2)(D) (relating to ameliorated fruit and berry wines) is amended by striking "loganberries, currants, or gooseberries," and inserting "any fruit or berry with a natural fixed acid of 20 parts per thousand or more (before any correction of such fruit or berry)". 26 USC 5384 (b) EFFECTIVE DATE. —The amendment made by this section note. shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act. SEC. 1418. DOMESTICALLY PRODUCED BEER MAY BE WITHDRAWN FREE OF TAX FOR USE OF FOREIGN EMBASSIES, LEGA- TIONS, ETC. (a) IN GENERAL.—Section 5053 (relating to exemptions), as amended by section 1414(b), is amended by inserting after subsection (f) the following new subsection: " (g) REMOVALS FOR USE OF FOREIGN EMBASSIES, LEGATIONS, ETC— "(1) IN GENERAL.— Subject to such regulations as the Secretary may prescribe— "(A) beer may be withdrawn from the brewery without payment of tax for transfer to any customs bonded warehouse for entry pending withdrawal therefrom as provided in subparagraph (B), and "(B) beer entered into any customs bonded warehouse under subparagraph (A) may be withdrawn for consumption in the United States by, and for the official and family use of, such foreign governments, organizations, and individuals as are entitled to withdraw imported beer from such warehouses free of tax. Beer transferred to any customs bonded warehouse under subparagraph (A) shall be entered, stored, and accounted for in such warehouse under such regulations and bonds as the Secretary may prescribe, and may be withdrawn therefrom by such governments, organizations, and individuals free of tax under the same conditions and procedures as imported beer.
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