BY ORDER OF THE SECRETARY OF THE TREASURY


TREASURY ORDER: 165-04

DATE: August 13, 1958

SUNSET REVIEW: TBD

SUBJECT: Transfer and Delegation to the Commissioner of Customs of Authority to Allow Drawback of Internal Revenue Tax on Domestic Alcohol Under Section 313(d) of the Tariff Act of 1930, as Amended

By virtue of the authority vested in me by Reorganization Plan No. 26 of 1950 (3 CFR, 1950 Supp., Ch. III) there is hereby transferred from the Commissioner of Internal Revenue and delegated to the Commissioner of Customs the function, authorized by section 313(d) of the Tariff Act of 1930, as amended (19 U.S.C. 1313(d)), of allowing the drawback of an amount equal to the internal revenue tax found to have been paid on domestic alcohol used in the manufacture or production in the United States of flavoring extracts and medicinal or toilet preparations (including perfumery) that have been exported.

The function herein transferred and delegated may be delegated by the Commissioner of Customs to other officers or employees of the Customs Service in such manner as the Commissioner shall direct.

This Order shall be effective January 1, 1959.