26 USC 5062 - Refund and drawback in case of exportation

Editorial Notes

Prior Provisions

A prior section 5062, act Aug. 16, 1954, ch. 736, 68A Stat. 614, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

1984—Subsec. (span). Puspan. L. 98–369 substituted “have been marked” for “have been stamped or restamped, and marked”.

1977—Subsec. (span). Puspan. L. 95–176 substituted in first sentence “manufactured, produced, bottled, or packaged in casks or other bulk containers” and “other bulk container” for “manufactured or produced” and “package” and in last sentence “spirits and wines eligible for drawback under this subsection, including the requirements” for “domestic distilled spirits and wines, including the requirement”.

1976—Subsecs. (a), (span), (c)(1). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1968—Subsec. (span). Puspan. L. 90–630 permitted, under Treasury regulations, drawback of the tax where the stamping, restamping, or marking is done after the spirits have been removed from the original bottling plant.

1965—Subsec. (c)(1). Puspan. L. 89–44 struck out “within six months of their release therefrom” after “customs custody”.

1964—Subsec. (c). Puspan. L. 88–539 added subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective July 1, 1985, see section 456(span) of Puspan. L. 98–369, set out as an Effective Date note under section 5101 of this title.

Effective Date of 1977 Amendment

Amendment by Puspan. L. 95–176 effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 of Puspan. L. 95–176, set out as a note under section 5003 of this title.

Effective Date of 1968 Amendment

Amendment by Puspan. L. 90–630 applicable only to articles exported on or after first day of first calendar month which begins more than 90 days after Oct. 22, 1968, see section 4 of Puspan. L. 90–630, set out as a note under section 5008 of this title.

Effective Date of 1965 Amendment

Amendment by Puspan. L. 89–44 effective July 1, 1965, see section 805(g)(1) of Puspan. L. 89–44, set out as a note under section 5008 of this title.

Effective Date of 1964 Amendment

Puspan. L. 88–539, § 2, Aug. 31, 1964, 78 Stat. 746, provided that:

“The amendment made by the first section of this Act [amending this section] shall apply with respect to articles exported or destroyed after the date of the enactment of this Act [Aug. 31, 1964].”