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INTERNAL REVENUE CODE OF 1954 Subpart E—General Provisions Sec. 5061. Method of collecting tax. Sec. 5062. Refund and drawback in case of exportation. Sec. 5063. Floor stocks tax refunds on distilled spirits, wines,, cordials, and beer. Sec. 5064. Territorial extent of law. Sec. 5065. Cross references.
SEC. 5061. METHOD OF COLLECTING TAX. (a) COLLECTION BY R E T U R N. — The taxes on distilled spirits, wines,
rectified distilled spirits and wines, and beer shall be paid by return. The Secretary or his delegate shall, by regulation, prescribe the period 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: Provided, however, That, notwithstanding this subsection, the taxes shall continue to be paid by stamp until the Secretary or his delegate shall by regulations provide for the payment of the taxes by return. (b) DISCRETIONARY M E T H O D 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. (c) APPLICABILITY o r OTHER PROVISIONS OF LAW.—All adminis-
trative and penalty provisions of this title, insofar as applicable, shall apply to the collection of any tax which the Secretary or his delegate determines or prescribes shall be collected in any manner provided in this section. SEC. 5062. EEFUND AND DRAWBACK IN CASE OF EXPORTATION.
(a) REFUND.—Under such regulations as the Secretary or his delegate may prescribe, the amount of any internal revenue tax erroneously or illegally collected in respect to exported articles may be refunded to the exporter of the article, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. (b) DRAWBACK,—On the exportation of distilled spirits and wines manufactured or produced in the United States on which an internal revenue tax has been paid, and which are contained in any cask or package or in bottles, packed in cases or other containers, there shall be allowed, under regulations prescribed by the Secretary or his delegate, a drawback equal in amount to the tax found to have been paid on such distilled spirits and wines: Provided, That such distilled spirits and wines have been packaged or bottled especially for export, under regulations prescribed by the Secretary or his delegate. The Secretary or his delegate is authorized to prescribe regulations governing the determination and payment of drawback of internal revenue tax on domestic distilled spirits and wines, including the requirement of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation as shall be deemed necessary.
§5061
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