26 U.S.C. § 5708 | Losses caused by disaster

(a)

Authorization

Where the President has determined under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, that a “major disaster” as defined in such Act has occurred in any part of the United States, the Secretary shall pay (without interest) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on tobacco products and cigarette papers and tubes removed, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of such disaster occurring in such part of the United States on and after the effective date of this section, if such tobacco products or cigarette papers or tubes were held and intended for sale at the time of such disaster. The payments authorized by this section shall be made to the person holding such tobacco products or cigarette papers or tubes for sale at the time of the disaster.

(b)

Claims

No claim shall be allowed under this section unless—

(1)

filed within 6 months after the date on which the President makes the determination that the disaster referred to in subsection (a) has occurred; and

(2)

the claimant furnishes proof to the satisfaction of the Secretary that—

(A)

he was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes covered by the claim, and

(B)

he is entitled to payment under this section.

Claims under this section shall be filed under such regulations as the Secretary shall prescribe.

(c)

Destruction of tobacco products or cigarette papers or tubes

Before the Secretary makes payment under this section in respect of the tax, or tax and duty, on the tobacco products or cigarette papers or tubes condemned by a duly authorized official or rendered unmarketable, such tobacco products or cigarette papers or tubes shall be destroyed under such supervision as the Secretary may prescribe, unless such tobacco products or cigarette papers or tubes were previously destroyed under supervision satisfactory to the Secretary.

(d)

Other laws applicable

All provisions of law, including penalties, applicable in respect of internal revenue taxes on tobacco products and cigarette papers and tubes shall, insofar as applicable and not inconsistent with this section, be applied in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of such taxes.

Pub. L. 85–859, title II, § 202Sept. 2, 195872 Stat. 1420 Pub. L. 91–606, title III, § 301(j)Dec. 31, 197084 Stat. 1759 Pub. L. 93–288, title VII, § 702(j)May 22, 197488 Stat. 164 Pub. L. 103–337, div. C, title XXXIV, § 3411(a)(1)Oct. 5, 1994108 Stat. 3100 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 100–707, title I, § 109lNov. 23, 1988102 Stat. 4709 Pub. L. 108–311, title IV, § 408(a)(7)(E)Oct. 4, 2004118 Stat. 1191(Added , , ; amended , , ; , formerly title VI, § 602(j), , , renumbered title VII, § 702(j), , (2), , ; , , ; (), , ; , , .)

Editorial Notes

References in Text

Pub. L. 93–288May 22, 197488 Stat. 143 section 5121 of Title 42The Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (a), is , , , which is classified principally to chapter 68 (§ 5121 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Amendments

Pub. L. 108–3112004—Subsec. (a). inserted “Robert T. Stafford” before “Disaster Relief and Emergency Assistance Act”.

Pub. L. 100–7071988—Subsec. (a). substituted “and Emergency Assistance Act” for “Act of 1974”.

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.

Pub. L. 93–2881974—Subsec. (a). substituted “Disaster Relief Act of 1974” for “Disaster Relief Act of 1970”.

Pub. L. 91–606September 30, 195042 U.S.C. 18551970—Subsec. (a). substituted “Disaster Relief Act of 1970” for “Act of ()”.

Statutory Notes and Related Subsidiaries

Effective Date of 1974 Amendment

Pub. L. 93–288Apr. 1, 1974section 605 of Pub. L. 93–288 section 5121 of Title 42Amendment by effective , see , formerly set out as an Effective Date note under , The Public Health and Welfare.

Effective Date of 1970 Amendment

Pub. L. 91–606Dec. 31, 1970section 304 of Pub. L. 91–606 section 165 of this titleAmendment by effective , see , set out as a note under .

Effective Date

Sept. 3, 1958section 210(a)(1) of Pub. L. 85–859 section 5001 of this titleSection effective , see , set out as a note under .

Losses of Tobacco Products Caused by Disaster

Pub. L. 85–859, title II, § 209Sept. 2, 195872 Stat. 1434 act Sept. 30, 1950, ch. 1125 64 Stat. 1109Dec. 31, 1954Sept. 2, 1958section 209 of Pub. L. 85–859, , , authorized payments, without interest, of amounts equal to internal revenue taxes and customs duties paid by persons suffering a major disaster, pursuant to former , , for disasters occurring in the United States after , and before , in respect to tobacco products and cigarette papers and tubes; specified persons to whom the payments would be made and the procedure for allowance of claims; required the destruction of such tobacco products and cigarette papers and tubes under supervision; and made other laws applicable to such payments insofar as not inconsistent with .