1956 Liquor Taxing Act of 1934, a mendme nt . II Vol . 48, p. 316 ; 4c C., p. 1143. hange of dam- aged , unused, etc., stamps. Refunds. Provisos . Mi nimum qua ntity . Time limit for claim for exchange or refund . Annual appropri- ation authorized . Brewer's losses, re- funds or credits against taxes . Conditions . T ime limitation . Issue of stamps to cover credit . Rules, etc. R. S.,see. 3246, p .62 5 . U.S.C .,p .1178. Winemakers ; special tax not i mpose d in certain cases . Proviso Place of sale . 74 TH C ONGRESS . SESS. II. C H. 830. JUNE 26, 1936 . SEC . 326. Section 203 of the Liquor Taxing Act of 1934 is amended by adding a new paragraph at the end thereof, as follows "The Commissioner of Internal Revenue, under regulations approved by the Secretary of the Treasury, may issue new stamps in exchang e for a ny unuse d stamp s issued under this Act that h ave been spoiled by fire or water, or rendered useless by erroneous over- printing or cutting ; or may refund the value of any unused stamps for whic h the l awful ow ner has no use due to the disc ontinua nce or transfer of his business : Provided, That stamps may be exchanged, or the value thereof refunded, only in quantities of the value of $5 or more : And provided further, That no claim for the exchange of such stamps or refund therefor shall be allowed unless presented within one year after the date on which such stamps were purchased, or, in the case of any such stamps so spoiled or rendered useless or for which the lawful owner had no use due to the discontinuance or transfer of his business prior to the date of the enactment of the Liquor Tax Administration Act, within one year after such date . There are hereby authorized to be appropriated annually, out of any money in the Treasury not otherwise appropriated, such sums as may be necessary to carry out the provisions of this paragraph ." SEC . 327. (a) The Commissioner of Internal Revenue shall make refund, or in lieu thereof, if he so elects, allow credit to a brewer in the amount of tax paid by such brewer on any beer, lager beer, ale, porter, or other similar fermented malt liquor manufactured by such brewer which has become unsalable by reason of its condition, upon the filing of a claim therefor by the brewer and proof by him to the satisfaction of the Commissioner that such beer, lager beer, ale, porter, or other similar fermented malt liquor (1) was fully tax-paid, (2) was lawfully removed from his brewery to his bottling house on or after March 22, 1933, (3) never was removed from such bot- tling house, except in the process of destruction or for return to the brewery, (4) had become unsalable without fraud, connivance, or collusion on his part, and (5) was destroyed by him in such bottling house in the presence of a representative of the Bureau of Internal Revenue, or was returned from such bottling house to the brewery in which made for use th erein as brewin g materi al . (b) No such claim shall be allowed unless filed within ninety days after such des tructio n or ret urn to the brew ery for use as brewing material, or, in the case of any beer, lager beer, ale, porter, or oth er similar fermented malt liquor so destroyed or returned before the date of the enactment of this Act, within ninety days after such date . (c) The Commissioner is authorized to issue to the brewer to whom a credit is allowed pursuant to this section stamps in an amount equal to such credit, for use by him in the payment of the tax upon beer, lager beer, ale, porter, or other similar fermented malt liquor manufactured by him. (d) The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to make such rules and regulations as may be necessary to carry out the provisions of this sect ion. SEC . 328. Section 3246 of the Revised Statutes, as amended (U . S . C ., 1934 ed ., title 26, see . 1394 (g), (h), and (i) ), is amended to read as follows "SEC . 3246 . (a) Nothing in this chapter shall be construed to impose a special tax upon winemakers who have qualified as such under the internal-revenue laws and regulations, and who sell wines of their own pr oduction where the same are ma de or at the ge neral b usiness office of such winemaker : Provided, That no winemaker shall have more than one place of business for the sale of such wine that shall be exempt from the special tax .
