§ 5056. Refund and credit of tax, or relief from liability

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(a)Beer returned or voluntarily destroyed Any tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, under such regulations as the Secretary may prescribe, if such beer is returned to any brewery of the brewer or is destroyed under the supervision required by such regulations. In determining the amount of tax due on beer removed on any day, the quantity of beer returned to the same brewery from which removed shall be allowed, under such regulations as the Secretary may prescribe, as an offset against or deduction from the total quantity of beer removed from that brewery on the day of such return.

(b)Beer lost by fire, theft, casualty, or act of God Subject to regulations prescribed by the Secretary, the tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, if such beer is lost, whether by theft or otherwise, or is destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God before the transfer of title thereto to any other person. In any case in which beer is lost or destroyed, whether by theft or otherwise, the Secretary may require the brewer to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the first sentence shall not apply unless the brewer establishes to the satisfaction of the Secretary that such theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consignor, consignee, bailee, or carrier, or the employees or agents of any of them.

(c)Beer received at a distilled spirits plant Any tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, under regulations as the Secretary may prescribe, if such beer is received on the bonded premises of a distilled spirits plant pursuant to the provisions of section 5222(b)(2), for use in the production of distilled spirits.

(d)Limitations No claim under this section shall be allowed

(1)unless filed within 6 months after the date of the return, loss, destruction, rendering unmerchantable, or receipt on the bonded premises of a distilled spirits plant or

(2)if the claimant was indemnified by insurance or otherwise in respect of the tax.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1335; amended Pub. L. 91–673, § 1(a), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1414(c), Aug. 5, 1997, 111 Stat. 1047; Pub. L. 105–206, title VI, § 6014(a)(3), July 22, 1998, 112 Stat. 820.)

Connections21 cite this · traces to 4

Cited by 21 sections

Traces to 4 documents

U.S. Code

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Pub. L. 85–859, title II, § 201
72 Stat. 1335
Pub. L. 91–673, § 1(a)
84 Stat. 2056
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 105–34, title XIV, § 1414(c)
111 Stat. 1047
Pub. L. 105–206, title VI, § 6014(a)(3)
112 Stat. 820
act Aug. 16, 1954, ch. 736
68A Stat. 613
Pub. L. 85–859
Pub. L. 105–206
Pub. L. 105–34, § 1414(c)(1)
Pub. L. 105–34
Pub. L. 94–455
Pub. L. 91–673
section 6024 of Pub. L. 105–206
section 1414(d) of Pub. L. 105–34
Pub. L. 91–673, § 5
84 Stat. 2058

Citation graph

cites case law

§ 5056

Refund and credit of tax, or relief from liability

C.F.R.×11

U.S.C.×8

Fed. Reg.×1

Stat.×1

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1335

Pub. L.Pub. L. 91–673, § 1(a)

Stat.84 Stat. 2056

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Cites 26 · showing 9Cited by 21 across 4 sources

§ 5056. Refund and credit of tax, or relief from lia­bility

§ 5056. Refund and credit of tax, or relief from liability