A prior section 5312, act Aug. 16, 1954, ch. 736, 68A Stat. 659, made a cross reference to remission and refund of tax on alcohol for loss or leakage, prior to the general revision of this chapter by Puspan. L. 85–859.

Provisions similar to those comprising this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Puspan. L. 85–859, as follows:

The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 640, 657.

1976—Subsecs. (a) to (c). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.