Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 2, sec. 172 (as amended)

EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS.

Year: 2026Length: 67 wordsOfficial source
SEC. 172. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS. (a) [26 U.S.C. 7652] In general.—Section 7652(f)(1) is amended by striking “January 1, 2015” and inserting “January 1, 2017”. (b) [26 U.S.C. 7652 note] Effective Date.—The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2014.
Cross-references to the US Code
26 U.S.C. 765226 U.S.C. 7652 note
Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 2, sec. 172 (as amended): EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS. | Justis AI