Distilled Spirits Tax Payment Simplification Act of 1995

Distilled Spirits Tax Payment Simplification Act of 1995 - Amends the Internal Revenue Code to modify or impose requirements regarding: (1) the transfer of distilled spirits between bonded premises and between importation and bonded premises; (2) operations as a bonded dealer conducted on the bonded premises of a distilled spirits plant; (3) establishment and operation of such a plant by a bonded dealer; (4) election to be treated as a bonded dealer; (5) the time at which the tax on distilled spirits is determined; (6) distilled spirits lost or destroyed in bond or returned to bonded premises; (7) the time for tax payment and payment by electronic transfer; and (8) application to a plant used by a bonded dealer of provisions relating to sales by proprietors of controlled premises.