Distilled Spirits Tax Payment Simplification Act of 1995

Summary

Distilled Spirits Tax Payment Simplification Act of 1995 - Amends the Internal Revenue Code to modify or impose requirements regarding: (1) the transfer of distilled spirits between bonded premises and between importation and bonded premises; (2) operations as a bonded dealer conducted on the bonded premises of a distilled spirits plant; (3) establishment and operation of such a plant by a bonded dealer; (4) election to be treated as a bonded dealer; (5) the time at which the tax on distilled spirits is determined; (6) distilled spirits lost or destroyed in bond or returned to bonded premises; (7) the time for tax payment and payment by electronic transfer; and (8) application to a plant used by a bonded dealer of provisions relating to sales by proprietors of controlled premises.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 10 October 1995

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 10 October 1995

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• Introduced in Senate

  summary · EN · 10 October 1995

  Open at official source

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