Page:United States Statutes at Large Volume 72 Part 1.djvu/1377

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[72 Stat. 1335]
[72 Stat. 1335]
PUBLIC LAW 85-000—MMMM. DD, 1958

72 S T A T. ]

PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958

1335

" (d) APPLICABILITY OF OTHER PROVISIONS OF LAW.—All adminis-

trative and penal provisions of this title, insofar as applicable, shall apply to any tax imposed by section 5051. "SEC. 5055. DRAWBACK OF TAX.

"On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the tax found to have been paid on such beer, to be paid on submission of such evidence, records and certificates indicating exportation, as the Secretary or his delegate may by regulations prescribe. For the purpose of this section, exportation shall include delivery for use as supplies on the vessels and aircraft described in section 309 of the tariff Act of 1980, as amended (19 U.S.C. 1309). "SEC. 5056. REFUND AND CREDIT OF TAX, OR RELIEF FROM LIABILITY. " (a) BEER REMOVED FROM MARKET.—Any 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, under such regulations as the Secretary or his delegate may prescribe, if such beer is removed from the market and is returned to the brewery or is destroyed under the supervision required by such regulations. " (b) BEER LOST BY FIRE, CASUALTY, OR ACT OF GOD.—Subject 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 other than by theft, or is destroyed by fire, casualty, or a'"t of God, before the transfer of title thereto to any other person. "(c) DATE or FILING.—No claims under this section shall be allowed unless filed within 6 months after the date of such removal from the market, loss, or destruction, or if the claimant was indemnified by insurance or otherwise in respect of the tax. "Subpart E—General Provisions "Sec..5061. Method of collecting tax. "Sec. 5062. Refund and drawback in case of exportation. "Sec. 5063. Floor stocks refunds on distilled spirits, wines, cordials, and beer. "Sec. 5064. Losses caused by disaster. "Sec. 5065. Territorial extent of law. "Sec. 5066. Cross reference.

"SEC. 5061. METHOD OF COLLECTING TAX. " (a) COLLECTION BY RETURN.—The taxes on distilled spirits, wines, rectified distilled spirits and wines, and beer shall be collected on the basis of a return. The Secretary or his delegate shall, by regulation, prescribe the period or event for which such return shall be filed, the time for filing such return, the information to be shown in such return, and the time for payment of such tax. Notwithstanding the preceding sentences of this subsection, the taxes shall continue to be paid by stamp until the Secretary or his delegate shall by regulations provide for the collection of the taxes on the basis of a return. " (b) DISCRETION METHOD OF COLLECTION.—Whether or not

the

method of collecting any tax imposed by this part is specifically provided in this part, any such tax may, under regulations prescribed by the Secretary or his delegate, be collected by stamp, coupon, serially-numbered ticket, or the use of tax-stamp machines, or by such other reasonable device or method as may be necessary or helpful in securing collection of the tax.