26 USC 5062 - Refund and drawback in case of exportation

U.S Code last checked for updates: May 16, 2024

§ 5062.

Refund and drawback in case of exportation

(a)

Refund

(b)

Drawback

(c)

Exportation of imported liquors

(1)

Allowance of tax

(2)

Destruction in lieu of exportation

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1336; amended Pub. L. 88–539, § 1, Aug. 31, 1964, 78 Stat. 746; Pub. L. 89–44, title VIII, § 805(f)(6), June 21, 1965, 79 Stat. 161; Pub. L. 90–630, § 2(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 1, Nov. 14, 1977, 91 Stat. 1363; Pub. L. 98–369, div. A, title IV, § 454(c)(1), July 18, 1984, 98 Stat. 820.)

cite as: 26 USC 5062