Summary: H.R.984 — 107th Congress (2001-2002)All Information (Except Text)

There is one summary for H.R.984. Bill summaries are authored by CRS.

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Introduced in House (03/13/2001)

Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Makes it unlawful for any liquor dealer (except one selling beer exclusively) to purchase distilled spirits from any person other than a specified wholesale liquor dealer.