CREDIT OR REFUND FOR IMPORTED BOTTLED DISTILLED SPIRITS RETURNED TO DISTILLED SPIRITS PLANT.

SEC. 1411. CREDIT OR REFUND FOR IMPORTED BOTTLED DISTILLED SPIRITS RETURNED TO DISTILLED SPIRITS PLANT. (a) In General.—Section 5008(c)(1) (relating to distilled spirits returned to bonded premises) is amended by striking “withdrawn from bonded premises on payment or determination of tax” and inserting “on which tax has been determined or paid”. (b) Effective Date.—The amendment made by subsection (a) shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act.