Distilled Spirits Tax Payment Simplification Act of 1999

Summary

Distilled Spirits Tax Payment Simplification Act of 1999 - Amends the Internal Revenue Code to modify or impose requirements regarding: (1) the transfer of distilled spirits (including imported distilled spirits) between 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. Directs the Director of the Bureau of Alcohol, Tobacco, and Firearms to assess and collect registration fees to defray costs resulting from the enactment of this Act. Directs the Secretary of the Treasury to study and report to the Congress concerning cooperative agreements regarding the collection of distilled spirits excise taxes.

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

Timeline

1. 22 February 1999

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 22 February 1999

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 22 February 1999 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 22 February 1999

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 22 February 1999

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 22 February 1999

  Open at official source

Sponsors

• Rep. Breaux, John B. [D-LA-7] · D · Sponsor
• Sen. Bryan, Richard H. [D-NV] · D · Sponsor
• Rep. Dorgan, Byron L. [D-ND-At Large] · D · Sponsor
• Sen. Frist, William H. [R-TN] · R · Sponsor
• Sen. Conrad, Kent [D-ND] · D · Cosponsor
• Rep. Bunning, Jim [R-KY-4] · R · Cosponsor
• Sen. Cleland, Max [D-GA] · D · Cosponsor
• Sen. Domenici, Pete V. [R-NM] · R · Cosponsor
• Rep. Dodd, Christopher J. [D-CT-2] · D · Cosponsor
• Sen. Coverdell, Paul [R-GA] · R · Cosponsor
• Charles Schumer · D · Cosponsor
• Sen. Lieberman, Joseph I. [D-CT] · D · Cosponsor
• Sen. Landrieu, Mary L. [D-LA] · D · Cosponsor
• Sen. Kerry, John F. [D-MA] · D · Cosponsor
• Rep. Campbell, Ben Nighthorse [D-CO-3] · R · Cosponsor
• Sen. Robb, Charles S. [D-VA] · D · Cosponsor
• Chuck Grassley · R · Cosponsor
• Sen. Bingaman, Jeff [D-NM] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Distilled Spirits Tax Payment Simplification Act of 1999