31654

(a) No conditional exemption shall be recognized in the cases indicated in §§ 31660 and 31661 of this title, unless the goods to which the exemption is granted is once again exported, returned to the manufacturer, destroyed, or otherwise disposed of as required by the provisions of said sections.(b) Subject to the provisions of §§ 33001 et seq. of this title, the Secretary may extend or broaden the time limit for a taxpayer to once again export, return to the manufacturer, destroy, or otherwise dispose of the goods subject to conditional exemptions for any of the reasons or causes established in §§ 31660 and 31661 of this title. History —Jan. 31, 2011, No. 1, § 3030.04, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 134.