26 USC 5056 - Refund and credit of tax, or relief from liability

Editorial Notes

Prior Provisions

A prior section 5056, act Aug. 16, 1954, ch. 736, 68A Stat. 613, related to “drawback of tax” prior to the general revision of this chapter by Puspan. L. 85–859. See section 5055 of this title.

A prior section 5057, act Aug. 16, 1954, ch. 736, 68A Stat. 613, related to refund and credit of tax or relief from liability, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

1998—Subsecs. (a) to (c). Puspan. L. 105–206 substituted “removed for consumption or sale” for “produced in the United States”.

1997—Subsec. (c). Puspan. L. 105–34, § 1414(c)(1), added subsec. (c). Former subsec. (c) redesignated (d).

Subsec. (d). Puspan. L. 105–34 redesignated subsec. (c) as (d) and substituted “rendering unmerchantable, or receipt on the bonded premises of a distilled spirits plant” for “or rendering unmerchantable”.

1976—Subsecs. (a), (span). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1971—Subsec. (a). Puspan. L. 91–673 inserted provision permitting credit or refund of tax if the beer is returned to any brewery of the brewer who paid the tax, and provided for offset or deduction against amount of beer removed from the brewery on the day of return if the beer is returned to the same brewery from which it was withdrawn.

Subsec. (span). Puspan. L. 91–673 inserted provisions for credit or refund or relief from liability of tax when the beer is lost by theft or otherwise or rendered unmerchantable by fire, casualty or act of God, before the transfer of title to any other party, and required the brewer to file claim for relief from the tax and submit proof of the cause of the loss, and in the case of theft, to further prove that such theft occurred before removal from the brewery and without connivance, collusion, fraud, or negligence on the part of the brewer, consignor, consignee, bailee, or carrier, or the employees or agents of any of them.

Subsec. (c). Puspan. L. 91–673 substantially reenacted subsec. (c) to reflect changes in subsec. (span).

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–34 effective on the 1st day of the 1st calendar quarter that begins at least 180 days after Aug. 5, 1997, see section 1414(d) of Puspan. L. 105–34, set out as a note under section 5053 of this title.

Effective Date of 1971 Amendment

Puspan. L. 91–673, § 5, Jan. 12, 1971, 84 Stat. 2058, provided that:

“The amendments made by the first four sections of this Act [enacting section 5417 of this title and amending this section and sections 5052, 5053, 5401, 5402, 5411, 5412, and 5416 of this title] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [Jan. 12, 1971].”