Source: https://uscode.house.gov/view.xhtml?req=(title:26%20section:7652%20edition:prelim)
Timestamp: 2020-07-06 12:10:37
Document Index: 639273048

Matched Legal Cases: ['§ 7652', '§204', '§808', '§10', '§1906', '§221', '§5', '§2681', '§1879', '§1214', '§13227', '§136', '§512', '§602', '§609', '§305', '§11125', '§114', '§308', '§755', '§329', '§140', '§172', '§13807', '§41102', '§41102', '§11125', '§602', '§2681', '§5', '§1906', '§1906', '§204', '§41102', '§41102', '§172', '§140', '§329', '§755', '§308', '§114', '§305', '§609', '§602', '§512', '§1879', '§2681', '§2', '§2682', '§221', '§10', '§512', '§602', '§1879']

[USC02] 26 USC 7652: Shipments to the United States
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26 USC 7652: Shipments to the United States Text contains those laws in effect on July 5, 2020
For purposes of subsections (a)(3) and (b)(3)-
Any article, other than an article containing distilled spirits, shall in no event be treated as produced in Puerto Rico unless the sum of-
For purposes of this paragraph, the term "Federal excise tax subsidy" means any subsidy-
For purposes of this section, with respect to taxes imposed under section 5001 or this section on distilled spirits, the amount covered into the treasuries of Puerto Rico and the Virgin Islands shall not exceed the lesser of the rate of-
In the case of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume containing distilled spirits, which are unfit for beverage purposes and which are brought into the United States from Puerto Rico or the Virgin Islands-
(1) subpart B of part II of subchapter A of chapter 51 shall be applied as if-
No amount shall be covered into the treasury of Puerto Rico or the Virgin Islands with respect to taxes for which cover over is provided under this section unless made in the manner specified in this section without regard to-
(Aug. 16, 1954, ch. 736, 68A Stat. 907 ; Pub. L. 85–859, title II, §204(17), (18), Sept. 2, 1958, 72 Stat. 1430 ; Pub. L. 89–44, title VIII, §808(b)(3), June 21, 1965, 79 Stat. 164 ; Pub. L. 94–202, §10(a), Jan. 2, 1976, 89 Stat. 1141 ; Pub. L. 94–455, title XIX, §1906(a)(55), (b) (13)(A), Oct. 4, 1976, 90 Stat. 1832 , 1834; Pub. L. 98–67, title II, §221(a), Aug. 5, 1983, 97 Stat. 395 ; Pub. L. 98–213, §5(c), Dec. 8, 1983, 97 Stat. 1460 ; Pub. L. 98–369, div. B, title VI, §§2681(a), 2682(a), July 18, 1984, 98 Stat. 1172 , 1174; Pub. L. 99–514, title XVIII, §1879(i)(1), Oct. 22, 1986, 100 Stat. 2907 ; Pub. L. 100–418, title I, §1214(p)(1), Aug. 23, 1988, 102 Stat. 1159 ; Pub. L. 103–66, title XIII, §13227(e), Aug. 10, 1993, 107 Stat. 494 ; Pub. L. 103–465, title I, §136(b), Dec. 8, 1994, 108 Stat. 4841 ; Pub. L. 106–170, title V, §512(a), Dec. 17, 1999, 113 Stat. 1924 ; Pub. L. 106–200, title VI, §602(b), (c), May 18, 2000, 114 Stat. 305 , 306; Pub. L. 107–147, title VI, §609(a), Mar. 9, 2002, 116 Stat. 60 ; Pub. L. 108–311, title III, §305(a), Oct. 4, 2004, 118 Stat. 1179 ; Pub. L. 109–59, title XI, §11125(b)(22), Aug. 10, 2005, 119 Stat. 1957 ; Pub. L. 109–432, div. A, title I, §114(a), Dec. 20, 2006, 120 Stat. 2940 ; Pub. L. 110–343, div. C, title III, §308(a), Oct. 3, 2008, 122 Stat. 3869 ; Pub. L. 111–312, title VII, §755(a), Dec. 17, 2010, 124 Stat. 3322 ; Pub. L. 112–240, title III, §329(a), Jan. 2, 2013, 126 Stat. 2335 ; Pub. L. 113–295, div. A, title I, §140(a), Dec. 19, 2014, 128 Stat. 4020 ; Pub. L. 114–113, div. Q, title I, §172(a), Dec. 18, 2015, 129 Stat. 3071 ; Pub. L. 115–97, title I, §13807(b), Dec. 22, 2017, 131 Stat. 2176 ; Pub. L. 115–123, div. D, title II, §41102(a)(1), (b)(1), Feb. 9, 2018, 132 Stat. 155 .)
2018-Subsec. (e)(5). Pub. L. 115–123, §41102(b)(1), added par. (5).
2017-Subsec. (f)(2). Pub. L. 115–97 substituted "subsection (a)(1) of section 5001, determined as if subsection (c)(1) of such section did not apply" for "section 5001(a)(1)".
2015-Subsec. (f)(1). Pub. L. 114–113 substituted "January 1, 2017" for "January 1, 2015".
2014-Subsec. (f)(1). Pub. L. 113–295 substituted "January 1, 2015" for "January 1, 2014".
2013-Subsec. (f)(1). Pub. L. 112–240 substituted "January 1, 2014" for "January 1, 2012".
2010-Subsec. (f)(1). Pub. L. 111–312 substituted "January 1, 2012" for "January 1, 2010".
2008-Subsec. (f)(1). Pub. L. 110–343 substituted "January 1, 2010" for "January 1, 2008".
2006-Subsec. (f)(1). Pub. L. 109–432 substituted "2008" for "2006".
2005-Subsec. (g)(1). Pub. L. 109–59, §11125(b)(22)(A), substituted "subpart B" for "subpart F" in introductory provisions.
2004-Subsec. (f)(1). Pub. L. 108–311 substituted "January 1, 2006" for "January 1, 2004".
2002-Subsec. (f)(1). Pub. L. 107–147 substituted "January 1, 2004" for "January 1, 2002".
2000-Subsec. (b)(3). Pub. L. 106–200, §602(b), amended generally par. (3) heading and text of par. (3) introductory provisions and subpar. (A). Prior to amendment, text of par. (3) introductory provisions and subpar. (A) read as follows: "Beginning with the calendar quarter ending September 30, 1975, and quarterly thereafter, the Secretary shall determine the amount of all taxes imposed by, and collected during the quarter under, the internal revenue laws of the United States on articles produced in the Virgin Islands and transported to the United States. The amount so determined less 1 percent and less the estimated amount of refunds or credits shall be subject to disposition as follows:
1999-Subsec. (f)(1). Pub. L. 106–170 amended par. (1) generally. Prior to amendment, par. (1) read as follows: "$10.50 ($11.30 in the case of distilled spirits brought into the United States during the 5-year period beginning on October 1, 1993), or."
1994-Subsec. (g). Pub. L. 103–465 substituted "flavoring extracts, or perfume" for "or flavoring extracts" in introductory provisions.
1993-Subsec. (f)(1). Pub. L. 103–66 amended par. (1) generally, substituting present provisions for "$10.50, or".
1988-Subsec. (e)(3). Pub. L. 100–418 substituted "subheading 2208.40.00 of the Harmonized Tariff Schedule of the United States" for "item 169.13 or 169.14 of the Tariff Schedules of the United States".
1986-Subsec. (g). Pub. L. 99–514 added subsec. (g).
1984-Subsecs. (c)–(e). Pub. L. 98–369, §2681(a), added subsecs. (c) and (d) and redesignated former subsec. (c) as (e).
1983-Subsec. (b)(3). Pub. L. 98–213, §5(c), amended language of Pub. L. 94–455, §1906(a)(55). See 1976 Amendment note below.
1976-Subsec. (a)(2). Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".
1965-Subsec. (a)(3). Pub. L. 89–44 inserted "(less the estimated amount necessary for payment of refunds and drawbacks)" after "transported to the United States".
1958-Subsec. (a)(1). Pub. L. 85–859, §204(17), substituted "section 5314" for "section 5318".
Pub. L. 115–123, div. D, title II, §41102(a)(2), Feb. 9, 2018, 132 Stat. 155 , provided that: "The amendment made by this subsection [amending this section] shall apply to distilled spirits brought into the United States after December 31, 2016."
Pub. L. 115–123, div. D, title II, §41102(b)(2), Feb. 9, 2018, 132 Stat. 155 , provided that: "The amendment made by this subsection [amending this section] shall apply to distilled spirits brought into the United States after December 31, 2017."
Pub. L. 114–113, div. Q, title I, §172(b), Dec. 18, 2015, 129 Stat. 3071 , provided that: "The amendment made by this section [amending this section] shall apply to distilled spirits brought into the United States after December 31, 2014."
Pub. L. 113–295, div. A, title I, §140(b), Dec. 19, 2014, 128 Stat. 4020 , provided that: "The amendment made by this section [amending this section] shall apply to distilled spirits brought into the United States after December 31, 2013."
Pub. L. 112–240, title III, §329(b), Jan. 2, 2013, 126 Stat. 2335 , provided that: "The amendment made by this section [amending this section] shall apply to distilled spirits brought into the United States after December 31, 2011."
Pub. L. 111–312, title VII, §755(b), Dec. 17, 2010, 124 Stat. 3322 , provided that: "The amendment made by this section [amending this section] shall apply to distilled spirits brought into the United States after December 31, 2009."
Pub. L. 110–343, div. C, title III, §308(b), Oct. 3, 2008, 122 Stat. 3869 , provided that: "The amendment made by this section [amending this section] shall apply to distilled spirits brought into the United States after December 31, 2007."
Pub. L. 109–432, div. A, title I, §114(b), Dec. 20, 2006, 120 Stat. 2940 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to articles brought into the United States after December 31, 2005."
Pub. L. 108–311, title III, §305(b), Oct. 4, 2004, 118 Stat. 1179 , provided that:"The amendment made by this section [amending this section] shall apply to articles brought into the United States after December 31, 2003."
Pub. L. 107–147, title VI, §609(b), Mar. 9, 2002, 116 Stat. 60 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to articles brought into the United States after December 31, 2001."
Pub. L. 106–200, title VI, §602(d), May 18, 2000, 114 Stat. 306 , provided that: "The amendments made by this section [amending this section and provisions set out as a note under this section] shall apply with respect to transfers or payments made after the date of the enactment of this Act [May 18, 2000]."
Pub. L. 106–170, title V, §512(c), Dec. 17, 1999, 113 Stat. 1925 , provided that: "The amendment made by subsection (a) [amending this section] shall take effect on July 1, 1999."
Pub. L. 99–514, title XVIII, §1879(i)(2), Oct. 22, 1986, 100 Stat. 2907 , provided that: "The amendment made by paragraph (1) [amending this section] shall apply to articles brought into the United States after the date of the enactment of this Act [Oct. 22, 1986]."
Pub. L. 98–369, div. B, title VI, §2681(b), July 18, 1984, 98 Stat. 1173 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that:
"(1) In general.-Except as provided in paragraph (2), the amendments made by subsection (a) [amending this section] shall apply with respect to articles brought into the United States on or after March 1, 1984.
"(2) Exception for puerto rico for periods before january 1, 1985.-
"(A) In general.-Subject to the limitations of subparagraphs (B) and (C), the amendments made by subsection (a) [amending this section] shall not apply with respect to articles containing distilled spirits brought into the United States from Puerto Rico after February 29, 1984, and before January 1, 1985.
"(B) $130,000,000 limitation.-In the case of such articles brought into the United States after February 29, 1984, and before July 1, 1984, the aggregate amount payable to Puerto Rico by reason of subparagraph (A) shall not exceed the excess of-
"(C) $75,000,000 limitation.-The aggregate amount payable to Puerto Rico by reason of subparagraph (A) shall not exceed $75,000,000 in the case of articles-
"(3) Limitation on incentive payments to united states distillers.-
"(A) In general.-In the case of articles to which this paragraph applies, the aggregate amount of incentive payments paid to any United States distiller with respect to such articles shall not exceed the limitation described in subparagraph (C).
"(B) Articles to which paragraph applies.-This paragraph shall apply to any article containing distilled spirits described in clauses (i) through (iv) of paragraph (2)(C).
"(C) Limitation.-
"(i) In general.-The limitation described in this subparagraph is $1,500,000.
"(ii) Special rule.-The limitation described in this subparagraph shall be zero with respect to any distiller who was not entitled to or receiving incentive payments as of March 1, 1984.
"(D) Payments in excess of limitation.-If any United States distiller receives any incentive payment with respect to articles to which this paragraph applies in excess of the limitation described in subparagraph (C), such distiller shall pay to the United States the total amount of such incentive payments with respect to such articles in the same manner, and subject to the same penalties, as if such amount were tax due and payable under section 5001 of such Code on the date such payments were received.
"(E) Incentive payments.-
"(i) In general.-For purposes of this paragraph, the term 'incentive payment' means any payment made directly or indirectly by the commonwealth of Puerto Rico to any United States distiller as an incentive to engage in redistillation operations.
"(ii) Transportation payments excluded.-Such term shall not include any payment of a direct cost of transportation to or from Puerto Rico with respect to any article to which this paragraph applies."
Pub. L. 98–369, div. B, title VI, §2682(b), July 18, 1984, 98 Stat. 1175 , provided that "The amendment made by this section [amending this section] shall apply to articles containing distilled spirits brought into the United States after September 30, 1985."
Pub. L. 98–67, title II, §221(b), Aug. 5, 1983, 97 Stat. 395 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to articles imported into the United States after June 30, 1983."
Pub. L. 94–202, §10(b), Jan. 2, 1976, 89 Stat. 1141 , provided that: "The amendments made by paragraphs (1) and (2) of subsection (a) [amending this section] shall apply with respect to all taxes imposed by, and collected after June 30, 1975, under, the internal revenue laws of the United States on articles produced in the Virgin Islands and transported to the United States."
Pub. L. 106–170, title V, §512(b), Dec. 17, 1999, 113 Stat. 1924 , as amended by Pub. L. 106–200, §602(a), May 18, 2000, 114 Stat. 305 , provided that: "Notwithstanding section 7652 of the Internal Revenue Code of 1986, the following rules shall apply with respect to any transfer before the first day of the month within which the date of the enactment of the Trade and Development Act of 2000 [May 18, 2000] occurs, of amounts relating to the increase in the cover over of taxes by reason of the amendment made by subsection (a) [amending this section]:
"(1) Initial transfer of incremental increase in cover over.-The Secretary of the Treasury shall, within 15 days after the date of the enactment of this Act [Dec. 17, 1999], transfer an amount equal to the lesser of-
"(2) Second transfer of incremental increase in cover over attributable to periods before resumption of regular payments.-The Secretary of the Treasury shall transfer on the first payment date after the date of the enactment of the Trade and Development Act of 2000 [May 18, 2000] an amount equal to the excess of-
Pub. L. 99–514, title XVIII, §1879(i)(3), Oct. 22, 1986, 100 Stat. 2907 , provided that: