Title 26 — Internal Revenue CodeRelease 119-73
§5055 Drawback of tax
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart D— - Beer › § 5055
Summary
A brewer can get back the tax paid on beer if the beer is exported and the brewer shows proof of export the Secretary requires. Sending beer to be used as supplies on the ships or planes listed in section 309 of the Tariff Act of 1930 (19 U.S.C. 1309) counts as exporting.
Full Legal Text
Title 26, §5055
Internal Revenue Code — Source: USLM XML via OLRC
On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the tax paid on such beer if there is such proof of exportation as the Secretary may by regulations require. For the purpose of this section, exportation shall include delivery for use as supplies on the vessels and aircraft described in section 309 of the Tariff Act of 1930, as amended (19 U.S.C. 1309).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5055, act Aug. 16, 1954, ch. 736, 68A Stat. 613, related to “determination and collection of tax on beer”, prior to the general revision of this chapter by Pub. L. 85–859. See section 5054(a)(1), (2), (c), (d) of this title. Provisions similar to those comprising this section were contained in prior section 5056, act Aug. 16, 1954, ch. 736, 68A Stat. 613, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1997—Pub. L. 105–34 substituted “paid on such beer if there is such proof of exportation as the Secretary may by
Regulations
require.” for “found to have been paid on such beer, to be paid on submission of such evidence, records and certificates indicating exportation, as the Secretary may by
Regulations
prescribe.” 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1997 Amendment Pub. L. 105–34, title XIV, § 1420(b), Aug. 5, 1997, 111 Stat. 1049, provided that: “The amendment made by subsection (a) [amending this section] 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 [Aug. 5, 1997].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 5055
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73