Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section5064&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2020-08-12 22:39:20
Document Index: 195358858

Matched Legal Cases: ['§ 5064', '§201', '§301', '§702', '§602', '§702', '§3411', '§1906', '§1', '§807', '§109', '§408', '§5121', '§1', '§210', '§2', '§207', '§208']

[USC02] 26 USC 5064: Losses resulting from disaster, vandalism, or malicious mischief
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26 USC 5064: Losses resulting from disaster, vandalism, or malicious mischief Text contains those laws in effect on August 11, 2020
The Secretary, under such regulations as he may prescribe, shall pay (without interest) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on distilled spirits, wines, and beer previously withdrawn, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of-
No claim shall be allowed under this section unless-
(B) the claimant furnishes proof satisfactory to the Secretary that the claimant-
If the President has determined under the Robert T. Stafford Disaster Relief and Emergency Assistance Act that a "major disaster" (as defined in such Act) has occurred in any part of the United States, and if the disaster referred to in subsection (a)(1) occurs in such part of the United States by reason of such major disaster, then-
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1337 ; amended Pub. L. 91–606, title III, §301(i), Dec. 31, 1970, 84 Stat. 1759 ; Pub. L. 93–288, title VII, §702(i), formerly title VI, §602(i), May 22, 1974, 88 Stat. 164 , renumbered title VII, §702(i), Pub. L. 103–337, div. C, title XXXIV, §3411(a)(1), (2), Oct. 5, 1994, 108 Stat. 3100 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 95–423, §1(a), Oct. 6, 1978, 92 Stat. 935 ; Pub. L. 96–39, title VIII, §807(a)(10), July 26, 1979, 93 Stat. 282 ; Pub. L. 100–707, title I, §109(l), Nov. 23, 1988, 102 Stat. 4709 ; Pub. L. 108–311, title IV, §408(a)(7)(D), Oct. 4, 2004, 118 Stat. 1191 .)
The Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (b)(3), is Pub. L. 93–288, May 22, 1974, 88 Stat. 143 , as amended, which is classified principally to chapter 68 (§5121 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 5121 of Title 42 and Tables.
A prior section 5064, act Aug. 16, 1954, ch. 736, 68A Stat. 615 , related to "territorial extent of law", prior to the general revision of this chapter by Pub. L. 85–859. See section 5065 of this title.
2004-Subsec. (b)(3). Pub. L. 108–311 inserted "Robert T. Stafford" before "Disaster Relief and Emergency Assistance Act" in introductory provisions.
1988-Subsec. (b)(3). Pub. L. 100–707 substituted "and Emergency Assistance Act" for "Act of 1974".
1979-Pub. L. 96–39 struck out "rectified products," after "distilled spirits, wines," wherever appearing.
1978-Pub. L. 95–423 substituted "Losses resulting from disaster, vandalism, or malicious mischief" for "Losses caused by disaster" in section catchline.
1976-Subsecs. (a) to (c). Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
1974-Subsec. (a). Pub. L. 93–288 substituted "Disaster Relief Act of 1974" for "Disaster Relief Act of 1970".
1970-Subsec. (a). Pub. L. 91–606 substituted "Disaster Relief Act of 1970" for "Act of September 30, 1950 (42 U.S.C. 1855)".
Pub. L. 95–423, §1(c), Oct. 6, 1978, 92 Stat. 936 , provided that: "The amendments made by this section [amending this section] shall apply to disasters (or other damage) occurring on or after the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [Oct. 6, 1978]."
Pub. L. 85–859, title II, §210(a)(3), Sept. 2, 1958, 72 Stat. 1435 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that: "Provisions having the effect of section 5064 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as such section is included in chapter 51 of such Code as amended by section 201 of this Act) shall be deemed to be included in the Internal Revenue Code of 1986, effective on the day following the date of the enactment of this Act [Sept. 2, 1958], and shall apply with respect to disasters occurring after such date of enactment, and not later than June 30, 1959."
Pub. L. 85–859, title II, §207, Sept. 2, 1958, 72 Stat. 1432 , provided for payment of an amount equal to the amount of taxes paid under section 3150(a) of the Internal Revenue Code of 1939 on fermented malt liquor which was lost, rendered unmarketable, or condemned by reason of the floods of 1951 or the hurricanes of 1954, under certain conditions and under regulations to be prescribed.
Pub. L. 85–859, title II, §208, Sept. 2, 1958, 72 Stat. 1432 , provided for payment of an amount equal to the amount of taxes and customs duties paid on distilled spirits, wines, rectified products, and beer previously withdrawn, which were lost, rendered unmarketable, or condemned by reason of a major disaster occurring after Dec. 31, 1954, and not later than Sept. 2, 1958, under certain conditions and under regulations to be prescribed.