A bill to amend the Internal Revenue Code of 1986 to reduce the occupational tax on retail dealers in liquors and beer, and to limit the period during which such tax may be assessed.

Summary

Amends the Internal Revenue Code to reduce the occupational tax from $250 to $165 for retail dealers in liquors and in beer. Limits assessments of underpayments with respect to taxable periods beginning after the date of enactment of this Act in connection with such tax. Abates assessments and mandates refund of overpayments of any post-1987 tax.

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

Timeline

1. 11 July 1991

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 11 July 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 11 July 1991

  Open at official source

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Sponsors

• Sen. Baucus, Max [D-MT] · D · Sponsor
• · ssfi00 · Standing

Related records

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