26 U.S.C. § 6038E
§ 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
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History
Added in 2020 by the Consolidated Appropriations Act, 2021. Last changed December 27, 2020 by the Consolidated Appropriations Act, 2021.
Every change, newest first (1)
- December 27, 2020Consolidated Appropriations Act, 2021 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Any foreign producer that elects to make an assignment described in section 5001(c), 5041(c), or 5051(a) shall provide such information, at such time and in such manner, as the Secretary may prescribe in order to make such assignment, including information about the controlled group structure of such foreign producer.