SEC. 5001 (original)—Continued (a) (3) (amended 1956)-Continued Do changed) Do.. SEC. 5005. (d) (1) _ _ _ _ (in full) Applicability: Indicated by the terms of the amendment. Mar. 29, 1957, H.R. 4090, P.L. 85-12, § 3(a) (3), 71 Stat. 9: "April 1, 1957" and inserting in lieu thereof "July 1, 1958". Applicability: Indicated by the terms of the amendment. June 30, 1958, H.R. 12695, P.L. 85-475, § 3(a)(3), 72 Stat. 259: Amended Sec. 5001 (a) (3) (as amended by P.L. 85-12, § 3(a)(3)) by striking out— "July 1, 1958" and inserting in lieu thereof "July 1, 1959" 613 Applicability: Indicated by the terms of the amendment. PERSONS LIABLE FOR TAX (Original-68A Stat. 599): Amended paragraph (1) of Sec. 5005(d) (cross references as existing prior to the revision of Chapter 51 by P.L. 85-859, § 201) to read as follows: "(1) For provisions relating to bonds covering distilled spirits in internal revenue warehouses and in transit to and between such warehouses, see section 5232(a).” Effective Date: September 3, 1958-the day following the date of enactment (September 2, 1958). (Id. § 210(a)(1), 72 Stat. 1435.) See n. 626, p. 888 below.) Applicability: With respect to the amendments made by section 206 of P.L. 85-859 (amendments to Secs. 5005 (d) (1), 5006 (a)(2), 5232(a), 5242(b) (5), and 5243(b) of the Internal Revenue Code of 1954), subsection (f) of that section provided as follows: "(f) (1) The amendments made by this section shall apply with respect to: "(A) distilled spirits which on the date of the enactment of this Act [September 2, 1958] are in internal revenue bonded warehouses or are in transit to or between such warehouses, and in respect of which the 8-year bonding period has not expired before the date of enactment of this Act; and "(B) distilled spirits which after the date of the enactment of this Act are entered for deposit in an internal revenue bonded warehouse. "(2) If the 8 years from the date of original entry of any distilled spirits for deposit in internal revenue bonded warehouses expires at any time during the 10-day period which begins on the date of the enactment of this Act, the amendments made by this section shall apply with respect to such spirits if (and only if) before the close of 613 This was the date specified in section 5001 (a) (3) as contained in the revision of Chapter 51 by P.L. 85-859, § 201, September 2, 1958. See n. 627, page 891 below. SEC. 5005 (original)-Continued (d)(1) (revised 1958)-Continued such 10-day period there is filed with the Secretary of the Treasury or his delegate either "(A) a consent of surety which changes (for periods on and after the date of the enactment of this Act) the condition based on the withdrawal of spirits from the internal revenue bonded warehouse within 8 years from the date of original entry for deposit to a condition based on the withdrawal of spirits from the internal revenue bonded warehouse within 20 years from the date of original entry for deposit, or "(B) a bond which applies to periods on and after the date of the enactment of this Act and which satisfies the requirements of the Internal Revenue Code of 1954, as amended by this section, and is conditioned on the withdrawal of spirits from the internal revenue bonded warehouse within 20 years from the date of original entry for deposit." (Id., § 206 (f), 72 Stat. 1431-1432.) SEC. 5006. DETERMINATION OF TAX (Original-68A Stat. 599): Sept. 2, 1958, H.R. 7125, P.L. 85-859, § 206(a), 72 Stat. 1431: (a) (2) (in full) Amended Sec. 5006(a)(2) (relating to requirements for determination of tax on distilled spirits deposited in internal revenue bonded warehouses as existing prior to the revision of Chapter 51 by P.L. 85-859, 201) to read as follows: "(2) DISTILLED SPIRITS DEPOSITED IN INTERNAL REVENUE BONDED WAREHOUSES.-The tax on distilled spirits entered for deposit in internal revenue bonded warehouses shall be determined at the time the same are withdrawn therefrom and within 8 or 20 years from the date of original entry for deposit therein, whichever may be required by the bond covering such spirits (except that distilled spirits which on July 26, 1936, were 8 years of age or older and which were in bonded warehouses on that date, may remain therein)." Effective Date: September 3, 1958-the day following the date of enactment (September 2, 1958). (Id., § 210(a)(1), 72 Stat. 1435. See n. 626, p. 888 below.) Applicability: See "Applicability" under amendment of section 5005(d) (1) above. SEC. 5011. ABATEMENT, REMISSION, REFUND AND ALLOWANCE FOR LOSS OR DESTRUCTION OF DISTILLED SPIRITS (Original-68A Stat. 604-605): 614 ANCILLARY PROVISIONS: Aug. 11, 1955, H.R. 5249, P.L. 84-363, § 1, 69 Stat. 685: "AN ACT "To amend the Internal Revenue Code of 1954 to provide for refund or credit of internal revenue taxes and customs duties paid on distilled spirits and wines lost, rendered unmarketable, or condemned by health authorities as a result of the hurricanes of 1954.61 615 614 The corresponding section of the revised Chapter 51 is section 5008. Special provision for losses caused by disaster is contained in the new section 5064. See p. 908 below. 615 Although the Act is entitled "An Act to amend the Internal Revenue Code of 1954" etc., no section of the Code is specifically amended or referred to. It may also be noted that the "(a)" before the first subsection was omitted. SEC. 5011 (original)-Continued ANCILLARY PROVISIONS (P.L. 84-363, § 1)—Continued "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury is authorized and directed to make refund, or allow credit in the case of a distiller, winemaker, or rectifier if he so elects, in the amount of the internal revenue tax and customs duties paid on distilled spirits and wines previously withdrawn, and lost or rendered unmarketable or condemned by a duly authorized health official of the United States or of a State by reason of the hurricanes of 1954 while such spirits or wines were in the possession of (1) the person originally paying such tax, or such tax and duty, on such spirits or wines, (2) rectifier for rectification or for bottling, or which have been used in the process of rectification, under Government supervision as provided by law and regulations, or (3) a wholesale or retail liquor dealer, all hereinafter referred to as the possessor or possessors. The refunds and credits authorized by this Act may be made to (1) any of the possessors, except a retail liquor dealer, or (2) to any distiller, winemaker, rectifier, importer, or wholesale liquor dealer who replaced for the possessor the full equivalent of the distilled spirits or wines so lost or rendered unmarketable or condemned, without compensation, remuneration, payment, or credit of any kind in respect of the tax, or tax and duty, on such spirits or wines. A claim for the amount of such tax, or such tax and duty, shall be filed with the Secretary of the Treasury within ninety days from the date of enactment of this Act. The claimant shall furnish proof to the Secretary's satisfaction that (1) the internal revenue tax on such spirits or wines, or the tax and duty if imported, was fully paid, (2) such spirits or wines were lost or rendered unmarketable or condemned by a duly authorized health official of the United States or of a State, (3) the claimant was not indemnified by any valid claim of insurance or otherwise against loss of the tax, or tax and duty, paid on the spirits or wines, and (4) in those cases where applicable, that the claimant has had replaced for the possessor the full equivalent of the spirits or wines so lost or rendered unmarketable or condemned, without compensation, remuneration, payment, or credit of any kind in respect of the tax, or tax and duty, on such spirits or wines. "(b) When the Secretary, pursuant to this Act, makes refund, or allows credit, in the amount of the tax, or tax and duty, on spirits or wines rendered unmarketable or condemned by a duly authorized health official, such spirits or wines shall be destroyed under the supervision of the Secretary of his delegate, unless such spirits or wines were, prior to the enactment of this Act, destroyed under the supervision or observation of the Secretary or his delegate. "(c) Where credit is allowed to a distiller, winemaker, or rectifier for the internal revenue tax previously paid as aforesaid, the Secretary is authorized and directed to provide for the issuance of stamps to cover the tax on distilled spirits or wines subsequently withdrawn or rectified to the extent of the credit so allowed. "(d) The Secretary is authorized to prescribe such rules and regulations as may be necessary to carry out the provisions of this Act." SEC. 5022. TAX ON CORDIALS AND LIQUEURS CONTAINING WINE (Original-68A Stat. 606): Date (changed) Mar. 30, 1955, H.R. 4259, P.L. 84-18, § 3(a) (6), 69 Stat. 14-15: Amended Sec. 5022 (as existing prior to the revision of Chapter 51 by P.L. 85-859, § 201) by striking out wherever it appeared "April 1, 1955" and inserting in lieu thereof "April 1, 1956". Applicability: Indicated by the terms of the amendment. SEC. 5022 (original)—Continued Do.. (date changed) Do.. (date changed) Do.. (date changed) Mar. 29, 1956, H.R. 9166, P.L. 84-458, § 3(a)(6), 70 Stat. 66: Amended Sec. 5022 (as amended by P.L. 84-18, § 3(a) (6)) by striking out wherever it appeared "April 1, 1956" and inserting in lieu thereof "April 1, 1957". Applicability: Indicated by the terms of the amendment. Mar. 29, 1957, H.R. 4090, P.L. 85–12, § 3(a) (4), 71 Stat. 9: "April 1, 1957" and inserting in lieu thereof "July 1, 1958". Applicability: Indicated by the terms of the amendment. June 30, 1958, H.R. 12695, P.L. 85–475, § 3(a) (4), 72 Stat. 259: Amended Sec. 5022 (as amended by P.L. 85-12, § 3(a)(4)) by striking out wherever it appeared "July 1, 1958" and inserting in lieu thereof "July 1, 1959" 616 Applicability: Indicated by the terms of the amendment. SEC. 5041. IMPOSITION AND RATE OF TAX (Original-68A Stat. 609-610): (b)(1)–(5)....... Mar. 30, 1955, H.R. 4259, P.L. 84–18, § 3(a) (7), 69 Stat. 14–15: (date changed) Amended Sec. 5041(b) (relating to tax on wines-as existing prior to the revision of Chapter 51 by P.L. 85-859, §201) by striking out wherever it appeared (paragraphs (1)–(5), inclusive) — Do..... (date changed) (date changed) "April 1, 1955” and inserting in lieu thereof— "April 1, 1956". Applicability: Indicated by the terms of the amendment. Mar. 29, 1956, H.R. 9166, P.L. 84-458, § 3(a) (7), 70 Stat. 66: and inserting in lieu thereof— "April 1, 1957". Applicability: Indicated by the terms of the amendment. Mar. 29, 1957, H.R. 4090, P.L. 85–12, § 3(a)(5), 71 Stat. 9: 616 This was the date specified in section 5022 as contained in the revision of Chapter 51 by P.L. 85-859, § 201, September 2, 1958. See n. 632, p. 895 below. SEC. 5041 (original)—Continued (b)(1)-(5) (amended 1957)—Continued and inserting in lieu thereof- Do.... (date changed) Applicability: Indicated by the terms of the amendment. June 30, 1958, H.R. 12695, P.L. 85-475, § 3(a) (5), 72 Stat. 259: and inserting in lieu thereof "July 1, 1959" 617 Applicability: Indicated by the terms of the amendment. SEC. 5051. IMPOSITION AND RATE OF TAX (Original—68A Stat. 611-612): (a).. (date changed) Do changed) Do changed) Do... (date changed) Mar. 30, 1955, H.R. 4259, P.L. 84-18, § 3(a) (8), 69 Stat. 14-15: Amended Sec. 5051(a) (relating to tax on beer as existing prior to the revision of Chapter 51 by P.L. 85-859, § 201) by striking out in the second sentence "April 1, 1955" and inserting in lieu thereof "April 1, 1956". Applicability: Indicated by the terms of the amendment. Mar. 29, 1956, H.R. 9166, P.L. 84-458, § 3(a) (8), 70 Stat. 66: Amended Sec. 5051(a) (as amended by P.L. 84-18, § 3(a)(8)) by striking out in the second sentence "April 1, 1956" and inserting in lieu thereof— "April 1, 1957". Applicability: Indicated by the terms of the amendment. Mar. 29, 1957, H.R. 4090, P.L. 85-12, § 3(a) (6), 71 Stat. 9: Amended Sec. 5051 (a) (as amended by P.L. 84-458 § 3(a) (8)) by striking out in the second sentence "April 1, 1957" and inserting in lieu thereof— "July 1, 1958". Applicability: Indicated by the terms of the amendment. June 30, 1958, H.R. 12695, P.L. 85-475, § 3(a) (6), 72 Stat. 259: Amended Sec. 5051(a) (as amended by P.L. 85–12, § 3(a)(6)) by striking out in the second sentence "July 1, 1958" and inserting in lieu thereof "July 1, 1959" 618 617 This was the date specified in paragraphs (1) to (5), inclusive, of section 5041(b) as contained in the revision of Chapter 51 by P.L. 85-859, § 201, September 2, 1958. See n. 635, p. 900 below. 618 This was the date specified in section 5051(a) as contained in the revision of Chapter 51 by P.L. 85–859, § 201, September 2, 1958. See n. 637, p. 902 below. |