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A person holding distilled spirits on October 1 , 1985 to which the tax imposed by paragraph (1) applies shall be liable for such tax.
The tax imposed by paragraph (1) shall be paid on or before June 30 , 1991
the tax imposed by paragraph (1) shall be determined without regard to such change in route.
The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations.
The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall by regulations prescribe.
Each dealer shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to $800.
Such credit shall not exceed the amount of taxes imposed by paragraph (1) for which the dealer is liable.
Except as provided in clause (ii), the tax imposed by paragraph (1) shall be paid on or before April 1 , 1986
A person holding any tax-increased article on January 1 , 1991 to which the tax imposed by paragraph (1) applies shall be liable for such tax.
Any article described in section 5001 a)(3) of such Code shall be treated as distilled spirits; except that the tax imposed by paragraph (1) shall be imposed on a wine gallon basis in lieu of a proof gallon basis.
Such credit shall not exceed the amount of taxes imposed by paragraph (1) with respect to distilled spirits, wine, or beer, as the case may be, for which the dealer is liable.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com