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Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 329

Sec. 329. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS

75 words·~1 min read·/statute-compilations/comps-10390/sec-329

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## SEC. 329 EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS ###
(a)In General **[**[26 U.S.C. 7652](/us/usc/t26/s7652)**]** Paragraph
(1)of section 7652(f) is amended by striking “January 1, 2012” and inserting “January 1, 2014”. ###
(b)Effective Date **[**[26 U.S.C. 7652 note](/us/usc/t26/s7652)**]** The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2011.
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Sec. 329
EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS
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