26 USC 5056 - Refund and credit of tax, or relief from liability

U.S Code last checked for updates: Feb 22, 2025

§ 5056.

Refund and credit of tax, or relief from liability

(a)

Beer returned or voluntarily destroyed

(b)

Beer lost by fire, theft, casualty, or act of God

(c)

Beer received at a distilled spirits plant

(d)

Limitations

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1335; amended Pub. L. 91–673, § 1(a), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1414(c), Aug. 5, 1997, 111 Stat. 1047; Pub. L. 105–206, title VI, § 6014(a)(3), July 22, 1998, 112 Stat. 820.)

cite as: 26 USC 5056