The Rum Excise Tax Cover-Over : Legislative History and Current Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Economic development.

Excise tax.

Liquor industry.

Puerto Rico.

Physical Description:

1 online resource (1 online resource (17 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2011.

System Details:

text file

Summary:

Provides history and analysis of the rum cover-over program, under which any excise tax collected on rum imported into the U.S. is transferred to or "covered-over" to the Treasuries of Puerto Rico and the Virgin Islands. Details H.R. 1883 and S. 986, to expand Federal control over use of covered-over revenue, and which would limit Puerto Rico and Virgin Islands ability to finance economic development projects with this revenue source.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Rum Excise Tax Cover-Over

Access Restriction:

Restricted for use by site license.