[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4454 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4454

To amend the Internal Revenue Code of 1986 to provide for the amendment 
   of a claim for abatement, remission, or refund of tax imposed on 
   distilled spirits returned to the bonded premises of a distilled 
                             spirits plant.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 7, 2005

  Mr. Graves introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide for the amendment 
   of a claim for abatement, remission, or refund of tax imposed on 
   distilled spirits returned to the bonded premises of a distilled 
                             spirits plant.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. AMENDMENT TO CLAIM FOR ABATEMENT, REMISSION, OR REFUND FOR 
              DISTILLED SPIRITS RETURNED TO BONDED PREMISES OF 
              DISTILLED SPIRITS PLANT.

    (a) In General.--Subsection (c) of section 5008 of the Internal 
Revenue Code of 1986 (relating to distilled spirits returned to bonded 
premises) is amended by adding at the end the following new paragraph:
            ``(3) Claim amendment.--A claim filed pursuant to paragraph 
        (2) may be amended by the claimant not later than 12 months 
        after the date of filing or 12 months after the date of 
        enactment of this paragraph, whichever is later, for the 
        limited purpose of correcting an error which resulted in a 
        failure by the claimant to claim the full amount of abatement, 
        remission, or refund to which the claimant is entitled under 
        paragraph (1).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to claims filed on or after January 1, 2002.
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