A bill to amend the Internal Revenue Code of 1954 to allow certain transfers of imported beer from customs custody to a domestic brewery without payment of tax.

openUnited States· United States Congress· EN

Introduced

6 February 1981

Last action

—

Status

Subcommittee Hearings Held.

Summary

Amends the Internal Revenue Code to allow the withdrawal from customs custody of beer imported in bulk containers and transferred in such containers or by pipeline to a brewery without payment of the excise tax by the importer. Makes the brewer liable for the payment of such tax upon release of the beer from customs custody.

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Documents

1 official file

Introduced in House
summary · EN · 6 February 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/1808
Open data entity: https://api.congress.gov/v3/bill/97/hr/1808