PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 1049 "(2) OTHER RULES TO APPLY.— Rules similar to the rules of paragraphs (2) and (3) of section 5362(e) shall apply for purposes of this subsection.", (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 USC 5053 shall take effect on the 1st day of the 1st calendar quarter that note. begins at least 180 days after the date of the enactment of this Act. SEC. 1419. BEER MAY BE WITHDRAWN FREE OF TAX FOR DESTRUC- TION. (a) IN GENERAL.—Section 5053 (relating to exemptions), as amended by section 1418(a), is amended by inserting after subsection (g) the following new subsection: "(h) REMOVALS FOR DESTRUCTION.— Subject to such regulations as the Secretary may prescribe, beer may be removed from the brewery without pa5anent of tax for destruction.". (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 USC 5053 shall take effect on the 1st day of the 1st calendar quarter that note, begins at least 180 days after the date of the enactment of this Act. SEC. 1420. AUTHORITY TO ALLOW DRAWBACK ON EXPORTED BEER WITHOUT SUBMISSION OF RECORDS. (a) IN GENERAL.— The first sentence of section 5055 (relating to drawback of tax on beer) is amended by striking "found to have been paid" and all that follows and inserting "paid on such beer if there is such proof of exportation as the Secretary may by regulations require.". (b) EFFECTIVE DATE. —The amendment made by subsection (a) 26 USC 5055 shall take effect on the 1st day of the 1st calendar quarter that "o^. begins at least 180 days after the date of the enactment of this Act. SEC. 1421. TRANSFER TO BREWERY OF BEER IMPORTED IN BULK WITH- OUT PAYMENT OF TAX. (a) IN GENERAL.—Part II of subchapter G of chapter 51 is amended by adding at the end the following new section: "SEC. 5418. BEER IMPORTED IN BULK. "Beer imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a brewery without payment of the internal revenue tax imposed on such beer. The proprietor of a brewery to which such beer is transferred shall become liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United States, shall thereupon be relieved of the liability for such tax.". (b) CLERICAL AMENDMENT. —The table of sections for such part II is amended by adding at the end the following new item: "Sec. 5418. Beer imported in bulk.". (c) EFFECTIVE DATE.—The amendments made by this section 26 USC 5418 shall take effect on the 1st day of the 1st calendar quarter that "o^. begins at least 180 days after the date of the enactment of this Act.
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