United States · Bill · S
S. 374 (108th)
A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.
Introduced
12 February 2003
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2359-2360)
Sponsors
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Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Makes it unlawful for any liquor dealer (except one selling beer exclusively) to purchase distilled spirits from any person other than a specified wholesale liquor dealer.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 12 February 2003
Introduced in Senate (PDF)
Introduced in Senate · EN · 12 February 2003
Introduced in Senate
summary · EN · 12 February 2003
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/374
- Open data entity: https://api.congress.gov/v3/bill/108/s/374