Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits

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(a) In general.—Paragraph (1) of section 7652(f) is amended to read as follows:

“(1) $13.25, or”.

(b) Effective date.—The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2025.


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