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26 U.S.C. § 5412 — Removal of beer in containers or by pipeline
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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5412-removal-of-beer-in-containers-or-by-pipeline--9e6300b3b0.md
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Source location: Title 26, Chapter 51, § 5412; chapter-051-distilled-spirits-wines-and-beer.md
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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.
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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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5414
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Beer returned or voluntarily destroyed** Any tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, under such regulations as the Secretary may prescribe, if such beer is returned to any brewery of the brewer or is destroyed under the supervision required by such regulations. In determining the amount of tax due on beer removed on any day, the quantity of beer returned to the same brewery from which removed shall be allowed, under such regulations as the Secretary may prescribe, as an offset against or deduction from the total quantity of beer removed from that brewery on the day of such return.
**(b) Beer lost by fire, theft, casualty, or act of God** Subject to regulations prescribed by the Secretary, the tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, if such beer is lost, whether by theft or otherwise, or is destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God before the transfer of title thereto to any other person. In any case in which beer is lost or destroyed, whether by theft or otherwise, the Secretary may require the brewer to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the first sentence shall not apply unless the brewer establishes to the satisfaction of the Secretary that such theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consign
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5056
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Federal law — U.S. Code and appendices · legal_authorities
Page 3229
TITLE 26—INTERNAL REVENUE CODE
§ 5413
1 So in original. Section catchline amended by Pub. L. 116–260
without corresponding amendment of part analysis.
PART II—OPERATIONS
Sec.
5411.
Use of brewery.
5412.
Removal of beer in containers or by pipeline.
5413.
Brewers procuring beer from other brewers.
5414.
Removals from one brewery to another be-
longing to the same brewer.1
5415.
Records and returns.
5416.
Definitions of package and packaging.
5417.
Pilot brewing plants.
5418.
Beer imported in bulk.
Editorial Notes
PRIOR PROVISIONS
A prior part II consisted of sections 5411 to 5416, prior
to the general revision of this chapter by Pub. L. 85–859,
title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
AMENDMENTS
1997—Pub. L. 105–34, title XIV, § 1421(b), Aug. 5, 1997,
111 Stat. 1049, added item 5418.
1971—Pub. L. 91–673, § 4(b), Jan. 12, 1971, 84 Stat. 2058,
substituted ‘‘Definitions of package and packaging’’ for
‘‘Definitions of bottle and bottling’’ in item 5416 and
added item 5417.
§ 5411. Use of brewery
The brewery shall be used under regulations
prescribed by the Secretary only for the purpose
of producing, packaging, and storing beer, cereal
beverages containing less than one-half of 1 per-
cent of alcohol by volume, vitamins, ice, malt,
malt sirup, and other byproducts and of soft
drinks; for the purpose of processing spent
grain, carbon dioxide, and yeast; and for such
other purposes as the Secretary by regulation
may find will not jeopardize the revenue.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1389; amended Pub. L. 91–673, § 3(c), Jan.
12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5411, act A
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5412
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