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Code · BILL · 115th Congress · S. 1 (Placed on Calendar Senate) — To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018. · Sec. 13804

Sec. 13804. Simplification of rules regarding records, statements, and returns

105 words·~1 min read·/bill/115/s/1/pcs/section-13804

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Subsection
(a)of section 5555 is amended by adding at the end the following: For calendar quarters beginning after December 31, 2017, and before January 1, 2020, the Secretary shall permit a person to employ a unified system for any records, statements, and returns required to be kept, rendered, or made under this section for any beer produced in the brewery for which the tax imposed by section 5051 has been determined, including any beer which has been removed for consumption on the premises of the brewery. . The amendments made by this section shall apply to any calendar quarters beginning after December 31, 2017.
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