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26 U.S.C. § 5414 — Transfer of beer between bonded facilities
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Beer may be removed from one brewery to another brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include—
(1) any removal from one brewery to another brewery belonging to the same brewer,
(2) any removal from a brewery owned by one corporation to a brewery owned by another corporation when—
(A) one such corporation owns the controlling interest in the other such corporation, or
(B) the controlling interest in each such corporation is owned by the same person or persons, and
(3) any removal from one brewery to another brewery when—
(A) the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and
(B) the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax.
**(b) Transfer of liability for tax** For purposes of subsection (a)(3), such relief from liability shall be effective from the time of removal from the transferor’s premises, or from the time of divestment of interest, whichever is later.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5414-transfer-of-beer-between-bonded-facilities--07adee3248.md
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Source location: Title 26, Chapter 51, § 5414; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) In general** Beer may be removed from one brewery to another brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include—
(1) any removal from one brewery to another brewery belonging to the same brewer,
(2) any removal from a brewery owned by one corporation to a brewery owned by another corporation when—
(A) one such corporation owns the controlling interest in the other such corporation, or
(B) the controlling interest in each such corporation is owned by the same person or persons, and
(3) any removal from one brewery to another brewery when—
(A) the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and
(B) the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax.
**(b) Transfer of liability for tax** For purposes of subsection (a)(3), such relief from liability shall be effective from the time of removal from the transferor’s premises, or from the time of divestment of interest, whichever is later.
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Federal law — U.S. Code and appendices · legal_authorities
Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under section 5222.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5412
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Federal law — U.S. Code and appendices · legal_authorities
Page 3230
TITLE 26—INTERNAL REVENUE CODE
§ 5414
§ 5414. Transfer of beer between bonded facilities
(a) In general
Beer may be removed from one brewery to an-
other brewery, without payment of tax, and may
be mingled with beer at the receiving brewery,
subject to such conditions, including payment of
the tax, and in such containers, as the Secretary
by regulations shall prescribe, which shall in-
clude—
(1) any removal from one brewery to another
brewery belonging to the same brewer,
(2) any removal from a brewery owned by
one corporation to a brewery owned by an-
other corporation when—
(A) one such corporation owns the control-
ling interest in the other such corporation,
or
(B) the controlling interest in each such
corporation is owned by the same person or
persons, and
(3) any removal from one brewery to another
brewery when—
(A) the proprietors of transferring and re-
ceiving premises are independent of each
other and neither has a proprietary interest,
directly or indirectly, in the business of the
other, and
(B) the transferor has divested itself of all
interest in the beer so transferred and the
transferee has accepted responsibility for
payment of the tax.
(b) Transfer of liability for tax
For purposes of subsection (a)(3), such relief
from liability shall be effective from the time of
removal from the transferor’s premises, or from
the time of divestment of interest, whichever is
later.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1389; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
115–97, title I, § 13803(a), Dec. 22, 2017, 131 Stat.
2172; Pub. L. 116–94, div. Q, title I, § 144(c)(1), Dec.
20, 2019, 133 Stat. 3235; Pub. L. 116–260, div. EE,
title I, § 106(c)(1), De
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5414
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.