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United States · Bill · HR

H.R. 3055 (94th)

A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to distilled spirits.

reportedUnited States· United States Congress· EN

Introduced

6 February 1975

Last action

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Status

Reported to Senate from the Committee on Finance with amendments, S. Rept. 94-1347.

Sponsors

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Subjects

Discovery layer

Source updated

1 August 2024

Official sourceView documentsShare

Summary

Provides, under the Internal Revenue Code, for a drawback in the amount of taxes paid on wine or distilled spirits exported from the United States in bulk containers. Authorizes the return of distilled spirits for storage (on bonded premises) pending withdrawal without payment of tax under this Act. Provides that no distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse for storage therein pending exportation, without payment of tax unless the exporter has furnished bond to cover such withdrawal.

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Documents

1 official file

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