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Distilled Spirits Tax Payment Simplification Act of 1999

Introduced: February 11, 1999 See on congress.gov

Everywhere this bill has been 3 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Feb 11, 1999

Referred to the House Committee on Ways and Means.

Feb 11, 1999

Sponsor introductory remarks on measure. (CR E226)

Feb 11, 1999

Introduced in House

Plain-English summary Congressional Research Service

Distilled Spirits Tax Payment Simplification Act of 1999 - Amends the Internal Revenue Code to modify or impose requirements regarding: (1) the transfer of distilled spirits (including imported distilled spirits) between bonded premises; (2) operations as a bonded dealer conducted on the bonded premises of a distilled spirits plant; (3) establishment and operation of such a plant by a bonded dealer; (4) election to be treated as a bonded dealer; (5) the time at which the tax on distilled spirits is determined; (6) distilled spirits lost or destroyed in bond or returned to bonded premises; (7) the time for tax payment and payment by electronic transfer; and (8) application to a plant used by a bonded dealer of provisions relating to sales by proprietors of controlled premises.

Directs the Director of the Bureau of Alcohol, Tobacco, and Firearms to assess and collect registration fees to defray costs resulting from the enactment of this Act.

Directs the Secretary of the Treasury to study and report to the Congress concerning cooperative agreements regarding the collection of distilled spirits excise taxes.

What's happening now February 11, 1999

Referred to the House Committee on Ways and Means.

Committees of jurisdiction 1