Chapter 208. To refund taxes paid on distilled spirits in certain cases
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CHAP. 208.— An Act To refund taxes paid on distilled spirits in certain cases. February 11, 1925.[[H. R. 10528](/us/bill/68/hr/10528).][[Public, No. 397](/us/pl/68/397).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, * Internal revenue.Distilled spirits.Excess tax refunded to distiller on, produced and owned by him.Vol. 42, p. 314.Conditions. That the Commissioner of Internal Revenue may, pursuant to the provisions of section 3220, Revised Statutes, as amended, allow the claim of any distiller for the refund of taxes paid in excess of $2.20 per proof gallon on any distilled spirits produced and now owned by him and stored on the premises of the distillery where produced, but no refund shall be allowed unless such spirits are contained in the distiller’s original packages in which they were taxpaid, or in regularly stamped bottles and cases in which they were placed when bottled in bond, or in stamped or unstamped bottles into which they have been placed while on and without removal from the distillery *Proviso*.premises: *Provided*, That the Commissioner of Internal Revenue 861may direct that any spirits on which refund of tax is claimed under Removal to warehouse permitted.this section shall be removed to and stored in a warehouse designated by him.
Approved, February 11, 1925.