Chapter 509. To authorize the refund of certain taxes on distilled spirits
279 words·~1 min read·
/statutes-at-large/vol-45/chapter-509A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Chap. 509: To authorize the refund of certain taxes on distilled spirits. Chapter 509 45 Stat. 492 1928-05-08 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-24 70 1 public Chapter 509.— An Act To authorize the refund of certain taxes on distilled spirits. May 8, 1928.[[H. R. 12733](/us/bill/70/hr/12733).][[Public, No. 354](/us/pl/70/354).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That in addition Internal revenue.Refund to owner of excess taxes paid on distilled spirits in taxpaid warehouse.Vol. 43, p. 860.to the authority contained in the Act entitled “An Act to refund taxes paid on distilled spirits in certain cases,” approved February vol. 43, p. seo.1925, the Commissioner of Internal Revenue may allow the claim of the owner (whether the distiller or his successor or other 493person) for the refund of taxes paid (whether by such owner or any other person) in excess of $2.20 per proof gallon on any domestic distilled spirits which are now in a tax-paid warehouse operated in connection with and contiguous to an internal-revenue bonded warehouse, if proof satisfactory to the Commissioner of Internal Revenue is furnished of the ownership and identity of the distilled spirits as to which the refund is claimed, and of the amount of tax paid thereon.
The Commissioner of Prohibition may direct that Removal to warehouse.any spirits on which a refund of tax is paid under this Act shall be removed to and stored in a warehouse designated by him. Approved, May 8, 1928.
Connections4 cite this · traces to 1
Cited by 4 sections
statutes-at-large
- Chapter 509To authorize the refund of certain taxes on distilled spirits
- Chapter 507To amend section 9 of the Federal Reserve Act
- Chapter 508For the appointment of an additional circuit judge for the sixth judicial circuit
- Chapter 506Authorizing the appropriation of $2,500 for the erection of a tablet or marker at Medicine Lodge, Kansas, to commemorate the holding of the Indian peace council, at which treaties were made with the Plains Indians in October, 1867
Traces to 1 document
Citation graph
cites case law
Cites 1Cited by 4 across 1 source