1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter A
  6. part I
  7. subpart D
  8. § 5056

View all text of Subpart D [§ 5051 - § 5056]

§ 5056. Refund and credit of tax, or relief from lia­bility
(a) Beer returned or voluntarily destroyed
(b) Beer lost by fire, theft, casualty, or act of God
(c) Beer received at a distilled spirits plant
(d) Limitations
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1335; amended Pub. L. 91–673, § 1(a), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1414(c), Aug. 5, 1997, 111 Stat. 1047; Pub. L. 105–206, title VI, § 6014(a)(3), July 22, 1998, 112 Stat. 820.)

CITE AS: 26 USC 5056