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Referenced Laws
Section 7652(f)(1)
Section 1
1. Extension of temporary increase on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Section 7652(f)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2022 and inserting January 1, 2032. The amendments made by this subsection shall apply to distilled spirits brought into the United States after December 31, 2021.