View all text of Subpart A [§ 5001 - § 5011]
§ 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
(a) Distilled spirits lost or destroyed in bond
(1) Extent of loss allowance
No tax shall be collected in respect of distilled spirits lost or destroyed while in bond, except that such tax shall be collected—
(A) Theft
(B) Voluntary destruction
(C) Unexplained shortage
(2) Proof of loss
(3) Refund of tax
(4) Limitations
(5) Applicability
(b) Voluntary destruction
(c) Distilled spirits returned to bonded premises
(1) In general
(2) Claim must be filed within 6 months of return of spirits
(d) Distilled spirits withdrawn without payment of tax
The provisions of subsection (a) shall be applicable to loss of distilled spirits occurring during transportation from bonded premises of a distilled spirits plant to—
(1) the port of export, in case of withdrawal under section 5214(a)(4);
(2) the customs manufacturing bonded warehouse, in case of withdrawal under section 5214(a)(6);
(3) the vessel or aircraft, in case of withdrawal under section 5214(a)(7);
(4) the foreign-trade zone, in case of withdrawal under section 5214(a)(8); and
(5) the customs bonded warehouse in the case of withdrawal under sections 5066 and 5214(a)(9).
The provisions of subsection (a) shall be applicable to loss of distilled spirits withdrawn from bonded premises without payment of tax under section 5214(a)(10) for certain research, development, or testing, until such distilled spirits are used as provided by law.
(e) Other laws applicable
(f) Cross reference
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1323; amended Pub. L. 89–44, title VIII, § 805(a), June 21, 1965, 79 Stat. 160; Pub. L. 90–630, § 1, Oct. 22, 1968, 82 Stat. 1328; Pub. L. 91–659, §§ 1, 2(a), (b), Jan. 8, 1971, 84 Stat. 1964; Pub. L. 94–273, § 47, Apr. 21, 1976, 90 Stat. 382; Pub. L. 94–455, title XIX, §§ 1905(a)(2), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95–176, §§ 2(f), 4(e), Nov. 14, 1977, 91 Stat. 1364, 1366; Pub. L. 96–39, title VIII, § 807(a)(6), July 26, 1979, 93 Stat. 281; Pub. L. 105–34, title XIV, § 1411(a), Aug. 5, 1997, 111 Stat. 1046.)