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.

referredUnited States· United States Congress· EN

Introduced

19 September 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

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

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Documents

1 official file

Introduced in House
summary · EN · 19 September 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/5332
Open data entity: https://api.congress.gov/v3/bill/96/hr/5332