HR 1808 · 97th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to allow certain transfers of imported beer from customs custody to a domestic brewery without payment of tax.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Subcommittee Hearings Held.(1982-03-16)
Plain Language Summary
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Amends the Internal Revenue Code to allow the withdrawal from customs custody of beer imported in bulk containers and transferred in such containers or by pipeline to a brewery without payment of the excise tax by the importer. Makes the brewer liable for the payment of such tax upon release of the beer from customs custody.…
Summarized by Claude AI · Non-partisan · For informational purposes only