To amend the Internal Revenue Code of 1986 to provide for the amendment of a claim for abatement, remission, or refund of tax imposed on distilled spirits returned to the bonded premises of a distilled spirits plant.
Amends the Internal Revenue Code to allow taxpayers claiming an abatement, credit, or refund for distilled spirits returned to the bonded premises of a distilled spirits plant an extended period for correcting errors in previously filed claims.
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Dec 7, 2005
Referred to the House Committee on Ways and Means.