Distilled Spirits Tax Payment Simplification Act of 1995

referredUnited States· United States Congress· EN

Introduced

10 October 1995

Last action

10 October 1995 · Introduced

Status

Read twice and referred to the Committee on Finance.

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

10 October 1995
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
10 October 1995
Introduced
Sponsor introductory remarks on measure. (CR S14898)
Source: IntroReferral
10 October 1995
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 10 October 1995 · Download file

Documents

3 official files

Introduced in Senate (text)

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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
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → Distilled Spirits Tax Payment Simplification Act of 1995

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/104th-congress/senate-bill/1300
Open data entity: https://api.congress.gov/v3/bill/104/s/1300
us · 104-s-1300 · source updated 21 August 2025