Browse Arkansas Code titles and sections
26 U.S.C. § 5416 — Definitions of package and packaging
Federal law — U.S. Code and appendices · legal_authorities
For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5416
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: f3cfff54b17c54a5972be4afc84efd204b71a3200bc7da1a554e6900599b4bf2. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_64ea753041dbac0c31c3c32e
Source file: Laws/federal/codes/united-states-code/title-26/section-5416-definitions-of-package-and-packaging--a33eb2fd65.md
Pages: Not recorded – Not recorded
Passage SHA-256: 70bd6c57a78b36dcde459f5d617bd678ebd50b423f888217accb5060683ffca0
Source location: Title 26, Chapter 51, § 5416; chapter-051-distilled-spirits-wines-and-beer.md
Stored source content
For purposes of this subchapter, the term “package” means a bottle, can, keg, barrel, or other original consumer container, and the term “packaging” means the filling of any package.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
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
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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. § 5416
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.