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26 U.S.C. § 5055 — Drawback of tax
Federal law — U.S. Code and appendices · legal_authorities
On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the tax paid on such beer if there is such proof of exportation as the Secretary may by regulations require. For the purpose of this section, exportation shall include delivery for use as supplies on the vessels and aircraft described in section 309 of the Tariff Act of 1930, as amended ([19 U.S.C. 1309](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1309&num=0&edition=prelim)).
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Source file: Laws/federal/codes/united-states-code/title-26/section-5055-drawback-of-tax--eeec4a5acf.md
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Source location: Title 26, Chapter 51, § 5055; chapter-051-distilled-spirits-wines-and-beer.md
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On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the tax paid on such beer if there is such proof of exportation as the Secretary may by regulations require. For the purpose of this section, exportation shall include delivery for use as supplies on the vessels and aircraft described in section 309 of the Tariff Act of 1930, as amended ([19 U.S.C. 1309](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1309&num=0&edition=prelim)).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from customs duties and internal-revenue tax** Articles of foreign or domestic origin may be withdrawn, under such regulations as the Secretary of the Treasury may prescribe, from any customs bonded warehouse, from continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone free of duty and internal-revenue tax, or from any internal-revenue bonded warehouse, from any brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue tax—
(1) for supplies (not including equipment) of (A) vessels or aircraft operated by the United States, (B) vessels of the United States employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions, or between Hawaii and any other part of the United States, or between Alaska and any other part of the United States, or (C) aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States; or
(2) for supplies (including equipment) or repair of (A) vessels of war of any foreign nation, or (B) foreign vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States, where such trade by foreign vessels is permitted; or
(3) for supplies (including equipment), ground equipment, maintenance, or repair of air
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1309
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Beer returned or voluntarily destroyed** Any tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, under such regulations as the Secretary may prescribe, if such beer is returned to any brewery of the brewer or is destroyed under the supervision required by such regulations. In determining the amount of tax due on beer removed on any day, the quantity of beer returned to the same brewery from which removed shall be allowed, under such regulations as the Secretary may prescribe, as an offset against or deduction from the total quantity of beer removed from that brewery on the day of such return.
**(b) Beer lost by fire, theft, casualty, or act of God** Subject to regulations prescribed by the Secretary, the tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, if such beer is lost, whether by theft or otherwise, or is destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God before the transfer of title thereto to any other person. In any case in which beer is lost or destroyed, whether by theft or otherwise, the Secretary may require the brewer to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the first sentence shall not apply unless the brewer establishes to the satisfaction of the Secretary that such theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consign
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Federal law — U.S. Code and appendices · legal_authorities
Page 74
TITLE 19—CUSTOMS DUTIES
§ 1309
prescribed articles for temporary free importation
under bond for exportation, prior to repeal by Pub. L.
87–456, title III, § 301(a), title V, § 501(a), May 24, 1962, 76
Stat. 75, 78, effective with respect to articles entered,
or withdrawn from warehouse, for consumption on or
after Aug. 31, 1963.
AMENDMENTS
2014—Subsec. (e). Pub. L. 113–188 struck out subsec.
(e) which related to submissions of a plan for enforce-
ment and annual reports on enforcement efforts.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 106–476, title I, § 1443(c), Nov. 9, 2000, 114 Stat.
2167, provided that: ‘‘The amendments made by this
section [enacting this section and amending section 69
of Title 15, Commerce and Trade] shall take effect on
the date of the enactment of this Act [Nov. 9, 2000].’’
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and li-
abilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Sec-
retary of Homeland Security, and for treatment of re-
lated references, see sections 203(1), 551(d), 552(d), and
557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of Novem-
ber 25, 2002, as modified, set out as a note under section
542 of Title 6. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Se-
curity, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended gen-
erally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
FINDINGS AND PURPOSES
Pub. L. 106–476, title I, § 1442, Nov. 9, 2000, 114 Stat.
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1309
Stored review status: historical_2024_not_currentness_verified. The source passage cites 19 U.S.C. § 1309. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3164
TITLE 26—INTERNAL REVENUE CODE
§ 5055
(c) Applicability of other provisions of law
All administrative and penal provisions of this
title, insofar as applicable, shall apply to any
tax imposed by section 5051.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1334; amended Pub. L. 94–455, title XIX,
§§ 1905(a)(5), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
1818, 1834; Pub. L. 95–458, § 2(b)(2)(B), Oct. 14, 1978,
92
Stat.
1256;
Pub.
L.
99–509,
title
VIII,
§ 8011(b)(2), Oct. 21, 1986, 100 Stat. 1953; Pub. L.
100–647, title I, § 1018(u)(19), Nov. 10, 1988, 102
Stat. 3591; Pub. L. 105–206, title VI, § 6014(a)(1),
(2), July 22, 1998, 112 Stat. 820; Pub. L. 115–141,
div. U, title IV, § 401(a)(239), Mar. 23, 2018, 132
Stat. 1195.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5054, act Aug. 16, 1954, ch. 736, 68A
Stat. 613, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
Provisions similar to those comprising subsecs. (a)(1),
(2) and (b) to (d) of this section were contained in prior
sections 5055 and 5057(a), act Aug. 16, 1954, ch. 736, 68A
Stat. 613, prior to the general revision of this chapter
by Pub. L. 85–859.
AMENDMENTS
2018—Subsec. (a)(3)(B). Pub. L. 115–141 substituted
‘‘section’’ for ‘‘sections’’.
1998—Subsec. (a)(1). Pub. L. 105–206, § 6014(a)(1), in
heading inserted ‘‘; certain imported beer’’ after
‘‘United States’’ and in text inserted ‘‘, or imported
into the United States and transferred to a brewery
free of tax under section 5418,’’ after ‘‘United States’’.
Subsec. (a)(2). Pub. L. 105–206, § 6014(a)(2), inserted
‘‘and not transferred to a brewery free of tax under sec-
tion 5418’’ after ‘‘United States’’.
1988—Subs
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5055
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