Sec. 41102. MODIFICATIONS TO RUM COVER OVER

147 words·~1 min read·/statute-compilations/comps-14173/sec-41102

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

## SEC. 41102 MODIFICATIONS TO RUM COVER OVER ###

(a)Extension ####

(1)In general **[**[26 U.S.C. 7652](/us/usc/t26/s7652)**]** Section 7652(f)(1) is amended by striking “January 1, 2017” and inserting “January 1, 2022”. ####

(2)Effective date **[**[26 U.S.C. 7652 note](/us/usc/t26/s7652)**]** The amendment made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2016. ###

(b)Determination of Taxes on Rum ####

(1)In general Section 7652(e) is amended by adding at the end the following new paragraph: > > #### “(5) Determination of amount of taxes collected > > For purposes of this subsection, the amount of taxes collected under section 5001(a)(1) shall be determined without regard to section 5001(c).” > . ####

(2)Effective date **[**[26 U.S.C. 7652 note](/us/usc/t26/s7652)**]** The amendment made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2017.

Connectionstraces to 1

Traces to 1 document

U.S. Code

Shipments to the United States
§ 7652

Citation graph

cites case law

Sec. 41102

MODIFICATIONS TO RUM COVER OVER

U.S.C.§ 7652

Cites 1Cited by 0 across 0 sources