Drawback of Internal Revenue Taxes

1 organizations filed 1 public comment on Drawback of Internal Revenue Taxes, at the TTB. The comment window closed 6039d ago.

Abstract

In this rulemaking, TTB proposes to amend its regulations to clarify the relationship between tax payment under the Internal Revenue Code of 1986 and drawback of tax under the Tariff Act of 1930. This proposal provides conforming amendments to reflect proposed Customs and Border Protection regulations stating that domestic merchandise on which no tax is paid under the Internal Revenue Code may be substituted for imported merchandise for purposes of claims for drawback of tax under the customs laws and regulations. (NOTE: This proposal has been withdrawn from further consideration at this time; see Notice No. 102 for details.)

Commenters (1)

• American Petroleum Institutetrade assoc.

  1 filing · confidence 97%