19 U.S.C. 1309On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the tax paid on such beer if there is such proof of exportation as the Secretary may by regulations require. For the purpose of this section, exportation shall include delivery for use as supplies on the vessels and aircraft described in section 309 of the Tariff Act of 1930, as amended ().
Pub. L. 85–859, title II, § 20172 Stat. 1335Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 105–34, title XIV, § 1420(a)111 Stat. 1049(Added , , ; amended , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 613Pub. L. 85–859A prior section 5055, , , related to “determination and collection of tax on beer”, prior to the general revision of this chapter by . See section 5054(a)(1), (2), (c), (d) of this title.
act Aug. 16, 1954, ch. 73668A Stat. 613Pub. L. 85–859Provisions similar to those comprising this section were contained in prior section 5056, , , prior to the general revision of this chapter by .
Amendments
Pub. L. 105–341997— substituted “paid on such beer if there is such proof of exportation as the Secretary may by regulations require.” for “found to have been paid on such beer, to be paid on submission of such evidence, records and certificates indicating exportation, as the Secretary may by regulations prescribe.”
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–34, title XIV, § 1420(b)111 Stat. 1049