United States Code · Section
§ 5055 — Drawback Of Tax
26 U.S.C. § 5055
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On 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 (19 U.S.C. 1309).
Implementing Regulations
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§ 28.223 Export marks.27 C.F.R. § 28.223
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§ 28.335 Disallowance of claim.27 C.F.R. § 28.335
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§ 28.222 Claim, Form 1582-B (5130.6).27 C.F.R. § 28.222
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§ 28.225 Removals of beer by brewer.27 C.F.R. § 28.225
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§ 28.226 Removals of beer by agent on behalf of brewer.27 C.F.R. § 28.226
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§ 28.333 Claims for drawback.27 C.F.R. § 28.333
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§ 28.221 General.27 C.F.R. § 28.221
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§ 28.230 Consignment, shipment, and delivery.27 C.F.R. § 28.230