1434
64 Stat. 1109.
PUBLIC LAW 85-859-SEPT. 2, 1958
[72 S T A T.
SEC. 209. LOSSES OF TOBACCO PRODUCTS CAUSED BY DISASTER. (a) AUTHORIZATION.—Where the President has determined under the Act of September 30, 1950 (42 U.S.C. sec. 1855), that a "major disaster" as defined in such Act has occurred in any part of the United States, the Secretary of the Treasury or his delegate shall pay (without interest) to the person specified in subsection (b) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on tobacco products and cigarette papers and tubes removed, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of such disaster occurring in such part of the United States after December 31, 1954, and not later than the date of enactment of this Act, if such tobacco products or cigarette papers or tubes were at the time of such disaster in the possession of— (1) the person paying such tax, or such tax and duty, or obligated to pay a determined tax, on such tobacco products or cigarette papers or tubes, (2) the manufacturer or importer, or (3) a wholesale or retail dealer, all referred to in this section as the possessor or possessors, (b) To W H O M MADE,—Any payment authorized by this section may be made— (1) to the possessor, or (2) to any manufacturer, importer, or wholesaler who replaced (or to any manufacturer or importer who has given credit or made replacement to a wholesaler who replaced) for the possessor the full equivalent of the tobacco products or cigarette papers or tubes so lost or rendered unmarketable or condemned, without compensation, remuneration, or credit of any kind in respect of the tax, or tax and duty, on such tobacco products or cigarette papers or tubes. (c) CLAIMS.—No claim shall be allowed under this section unless—• (1) filed within 6 months after the date of enactment of this Act, and (2) the claimant furnishes proof to the satisfaction of the Secretary of the Treasury or his delegate that— (A) neither the claimant nor any possessor was indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes covered by the claim, and (B) the claimant is entitled to payment under this section. Claims under this section shall be filed under such regulations as the Secretary of the Treasury or his delegate shall prescribe. (d) DESI-RUCTION OF TOBACCO PRODUCTS OR CIGARETTE PAPERS OR
TUBES.—Before the Secretary of the Treasury or his delegate makes payment under this section in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes rendered unmarketable or condemned by a duly authorized official, such tobacco products or cigarette papers or tubes shall be destroyed under such supervision as the Secretary of the Treasury or his delegate may prescribe, unless such tobacco products or cigarette papers or tubes were previously destroyed under supervision satisfactory to the Secretary of the Treasury or his delegate. (e) OTHER LAWS APPLICABLE.—All provisions of law, including
penalties, applicable in respect of internal revenue taxes on tobacco products and cigarette papers and tubes shall, insofar as applicable and not inconsistent with this section, be applied in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of such taxes.
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