Pub. L. 108-311, tit. III, sec. 305
COVER OVER OF TAX ON DISTILLED SPIRITS.
SEC. 305. COVER OVER OF TAX ON DISTILLED SPIRITS.(a) In General.—Paragraph (1) of section 7652(f) is amended by striking “January 1, 2004” and inserting “January 1, 2006”.(b) Effective Date.—The amendment made by this section shall apply to articles brought into the United States after December 31, 2003.