Page:United States Statutes at Large Volume 93.djvu/306

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PUBLIC LAW 96-000—MMMM. DD, 1979

93 STAT. 274 ,., ^p.

Repeal. 502Y^5026 Repeal. 26 USC 5081-5084. 26 USC 5006.

PUBLIC LAW 96-39—JULY 26, 1979 "(1) IN GENERAL.—There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $10.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon." SEC. 803. REPEAL OF RECTIFICATION TAXES ON DISTILLED SPIRITS. (a) GALLONAGE TAXES.—Subpart B of part I of subchapter A of chapter 51 (imposing rectification taxes) is hereby repealed. (b) OCCUPATIONAL T A X. — Subpart A of part II of subchapter A of chapter 51 (imposing occupational tax on rectifiers) is hereby repealed. SEC. 804. DETERMINATION AND PAYMENT OF TAX. (a) DETERMINATION.—Subsection (a) of section 5006 (relating to determination of tax) is amended to read a s follows: "(a) REQUIREMENTS. —

"(1) IN GENERAL.—Except a s otherwise provided in this section, the tax on distilled spirits shall be determined when the spirits are withdrawn from bond. Such tax shall be determined by such means as the Secretary shall by regulations prescribe, and with the use of such devices and apparatus (including but not limited to tanks and pipelines) as the Secretary may require. The tax on distilled spirits withdrawn from the bonded premises of a distilled spirits plant shall be determined upon completion of the gauge for determination of tax and before withdrawal from bonded premises, under such regulations as the Secretary shall prescribe.

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"(2) DISTILLED SPIRITS NOT ACCOUNTED FOR.—If the Secretary

finds that the distiller has not accounted for all the distilled spirits produced by him, he shall, from all the evidence he can obtain, determine what quantity of distilled spirits was actually produced by such distiller, and an assessment shall be made for the difference between the quantity reported and the quantity shown to have been actually produced at the rate of tax imposed by law for every proof gallon." 26 USC 5061.

(b) EXTENSION OF TIME FOR PAYING TAX.—Section 5061 (relating to

method of collecting tax) is amended by adding at the end thereof the following new subsection: "(d) EXTENSION OF TIME FOR COLLECTING TAX ON DISTILLED SPIR-

ITS.—In the case of distilled spirits to which subsection (a) applies which are withdrawn from the bonded premises of a distilled spirits plant under bond for deferred payment of tax, the last day for filing a return (with remittances) for each semimonthly return period shall be determined under the following table:

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"If the return period is in— 1980

Such last day shall be— The last day of the first succeeding return period plus 5 days. 1981 The last day of the first succeeding return period plus 10 days. 1982 or any year thereafter The last day of the second succeeding return period." SEC. 805. ALL-IN-BOND METHOD OF DETERMINING EXCISE TAX ON DISTILLED SPIRITS.

26 USC 5171.

(a) ESTABLISHMENT OF DISTILLED SPIRITS PLANTS.—Section 5171

.iim. >-

(relating to establishment of distilled spirits plants) is amended to read as follows: