Volume 50 · 737
Public Law 75–721
To exempt State liquor-dispensing systems from the requirement of keeping certain records and rendering transcripts and summaries of entries with respect to distilled spirits.
Approved August 20, 1937
Statutory text
AN ACT
To exempt State liquor-dispensing systems from the requirement of keeping certain records and rendering transcripts and summaries of entries with respect to distilled spirits.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That section 3318
Internal revenue.
R. S. § 3318.
26 U. S. C., Supp. II, §§ 1208, 1209.
of the Revised Statutes, as amended (U. S. C., 1934 edition, Supp. II, title 26, secs. 1208 and 1209) (relating to keeping entry books with respect to distilled spirits and rendering transcripts and summaries thereof), is amended by adding at the end thereof the following new paragraph:
“The provisions of this section shall not apply to States and Commonwealths
State liquor-dispensing systems; exemption from keeping certain records.
and liquor stores operated by such States and Commonwealths that maintain and make available to inspection by internal revenue officers such records as will enable such officers to readily trace all distilled spirits received and disposed of by them: Provided,
Proviso.
Furnishing of transcripts, etc., on request.
That such States and Commonwealths, and the liquor stores operated by them, shall, upon the request of the Commissioner of Internal Revenue, furnish to the Commissioner such transcripts, summaries, and copies of their records as he shall require.”
Approved, August 20, 1937.