Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · STATUTE-COMPILATIONS · Further Consolidated Appropriations Act, 2020 · Sec. 144

Sec. 144. CERTAIN PROVISIONS RELATED TO BEER, WINE, AND DISTILLED SPIRITS

621 words·~3 min read·/statute-compilations/comps-15716/sec-144

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

## SEC. 144 CERTAIN PROVISIONS RELATED TO BEER, WINE, AND DISTILLED SPIRITS ###
(a)Exemption for Aging Process of Beer, Wine, and Distilled Spirits ####
(1)In general Section 263A(f)(4)(B) is amended by striking “December 31, 2019” and inserting “December 31, 2020”. ####
(2)Effective date **[**[26 U.S.C. 263A note](/us/usc/t26/s263A)**]** The amendment made by this subsection shall apply to interest costs paid or accrued after December 31, 2019. ###
(b)Reduced Rate of Excise Tax on Beer ####
(1)In general Paragraphs (1)(C) and (2)(A) of section 5051(a) are each amended by striking “January 1, 2020” and inserting “January 1, 2021”. ####
(2)Effective date **[**[26 U.S.C. 5051 note](/us/usc/t26/s5051)**]** The amendments made by this subsection shall apply to beer removed after December 31, 2019. ###
(c)Transfer of Beer Between Bonded Facilities ####
(1)In general **[**[26 U.S.C. 5414](/us/usc/t26/s5414)**]** Section 5414(b)(3)is amended by striking “December 31, 2019” and inserting “December 31, 2020”. ####
(2)Effective date **[**[26 U.S.C. 5414 note](/us/usc/t26/s5414)**]** The amendment made by this subsection shall apply to calendar quarters beginning after December 31, 2019. ###
(d)Reduced Rate of Excise Tax on Certain Wine ####
(1)In general Section 5041(c)(8)(A) is amended by striking “January 1, 2020” and inserting “January 1, 2021”. ####
(2)Conforming amendment The heading of section 5041(c)(8) is amended by striking “Special rule for 2018 and 2019” and inserting “Temporary special rule”. ####
(3)Effective date **[**[26 U.S.C. 5041 note](/us/usc/t26/s5041)**]** The amendments made by this subsection shall apply to wine removed after December 31, 2019. ###
(e)Adjustment of Alcohol Content Level for Application of Excise Taxes ####
(1)In general Paragraphs
(1)and
(2)of section 5041(b) are each amended by striking “January 1, 2020” and inserting “January 1, 2021”. ####
(2)Effective date **[**[26 U.S.C. 5041 note](/us/usc/t26/s5041)**]** The amendments made by this subsection shall apply to wine removed after December 31, 2019. ###
(f)Definition of Mead and Low Alcohol by Volume Wine ####
(1)In general Section 5041(h)(3) is amended by striking “December 31, 2019” and inserting “December 31, 2020”. ####
(2)Effective date **[**[26 U.S.C. 5041 note](/us/usc/t26/s5041)**]** The amendment made by this subsection shall apply to wine removed after December 31, 2019. ###
(g)Reduced Rate of Excise Tax on Certain Distilled Spirits ####
(1)In general Section 5001(c)(4) is amended by striking “December 31, 2019” and inserting “December 31, 2020”. ####
(2)Conforming amendment The heading of section 5001(c) is amended by striking “Reduced Rate for 2018 and 2019” and inserting “Temporary Reduced Rate”. ####
(3)Effective date **[**[26 U.S.C. 5001 note](/us/usc/t26/s5001)**]** The amendments made by this subsection shall apply to distilled spirits removed after December 31, 2019. ###
(h)Bulk Distilled Spirits ####
(1)In general Section 5212 is amended by striking “January 1, 2020” and inserting “January 1, 2021”. ####
(2)Effective date **[**[26 U.S.C. 5212 note](/us/usc/t26/s5212)**]** The amendment made by this subsection shall apply to distilled spirits transferred in bond after December 31, 2019. ###
(i)Simplification of Rules Regarding Records, Statements, and Returns ####
(1)In general Section 5555(a) is amended by striking “January 1, 2020” and inserting “January 1, 2021”. ####
(2)Effective date **[**[26 U.S.C. 5555 note](/us/usc/t26/s5555)**]** The amendment made by this subsection shall apply to calendar quarters beginning after December 31, 2019. ###
(j)Technical Correction ####
(1)In general Section 5041(c)(8) is amended by adding at the end the following new subparagraph: > > ##### “(C) Application of certain rules > > Paragraphs
(3)and
(6)shall be applied by substituting ‘paragraph
(1)or (8)’ for ‘paragraph (1)’ each place it appears therein.” > . ####
(2)Effective date **[**[26 U.S.C. 5041 note](/us/usc/t26/s5041)**]** The amendment made by this subsection shall take effect as if included in section 13804 of Public Law 115-97.
Connectionstraces to 7
1 reference not yet in our index
  • 26 USC 263A
Citation graph
cites case law
Sec. 144
CERTAIN PROVISIONS RELATED TO BEER, WINE, AND DISTILLED SPIRITS
U.S.C.§ 5051
U.S.C.§ 5414
U.S.C.§ 5041
U.S.C.§ 5001
U.S.C.§ 5212
U.S.C.§ 5555
Pub. L.Public Law 115-97
Cite26 USC 263A
Cites 8Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.