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26 U.S.C. § 5052 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
**(a) Beer** For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
**(b) Gallon** For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
**(c) Removed for consumption of sale** Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means—
(1) **Sale of beer** — The sale and transfer of possession of beer for consumption at the brewery; or
(2) **Removals** — Any removal of beer from the brewery.
**(d) Brewer** For purposes of this chapter, the term “brewer” means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).
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Stable record: federal_law:legal_authorities:record_usc_738de64380e150a3ed135b5b
Source file: Laws/federal/codes/united-states-code/title-26/section-5052-definitions--5463fd5239.md
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Source location: Title 26, Chapter 51, § 5052; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Beer** For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.
**(b) Gallon** For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.
**(c) Removed for consumption of sale** Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means—
(1) **Sale of beer** — The sale and transfer of possession of beer for consumption at the brewery; or
(2) **Removals** — Any removal of beer from the brewery.
**(d) Brewer** For purposes of this chapter, the term “brewer” means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this chapter—
(1) **Distilled spirits plant** — The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2) **Distilled spirits operation** — The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3) **Bonded premises** — The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4) **Distiller** — The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
(5) **Processor**
(A) *In general* — The term “processor”, when used with respect to distilled spirits, means any person who—
(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) *Rectifier, bottler, etc., included* — The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) **Certain operations not treated as processing** — In applying paragraph (5), there shall not be taken into account—
(A) *Operations as distiller* — Any process which is the operation of a distiller.
(B) *Mixing of taxpaid spirits for immediate
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5002
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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 3161
TITLE 26—INTERNAL REVENUE CODE
§ 5052
Subsec. (a)(1)(A)(i)(II). Pub. L. 116–260, § 106(b)(3)(A),
inserted ‘‘but only if the importer is an electing im-
porter under paragraph (4) and the barrels have been
assigned to the importer pursuant to such paragraph’’
after ‘‘during the calendar year’’.
Subsec. (a)(2)(A). Pub. L. 116–260, § 106(b)(2), inserted
‘‘$3.50 a barrel’’ before ‘‘rate’’ in heading and sub-
stituted ‘‘$3.50’’ for ‘‘$7 ($3.50 in the case of beer re-
moved after December 31, 2017, and before January 1,
2021)’’ in text.
Subsec. (a)(4)(A). Pub. L. 116–260, § 106(b)(3)(B)(i), sub-
stituted ‘‘paragraph (1)(A)’’ for ‘‘paragraph (1)(C)’’.
Subsec. (a)(4)(B). Pub. L. 116–260, § 106(b)(3)(B)(ii), sub-
stituted ‘‘The Secretary, after consultation with the
Secretary of the Department of Homeland Security,’’
for ‘‘The Secretary’’ in introductory provisions.
Subsec. (a)(5). Pub. L. 116–260, § 106(b)(4), substituted
‘‘paragraph (1)(A)(i)’’ for ‘‘paragraph (1)(C)(i)’’ wherever
appearing.
Subsec. (a)(5)(C). Pub. L. 116–260, § 110(a), substituted
‘‘under a license’’ for ‘‘marketed under a similar brand,
license’’.
Subsec. (a)(6). Pub. L. 116–260, § 107(b)(1), added par.
(6).
2019—Subsec. (a)(1)(C), (2)(A). Pub. L. 116–94 sub-
stituted ‘‘January 1, 2021’’ for ‘‘January 1, 2020’’ in in-
troductory provisions of subsec. (a)(1)(C) and in subsec.
(a)(2)(A).
2017—Subsec. (a)(1). Pub. L. 115–97, § 13802(a), amended
par. (1) generally. Prior to amendment, text read as fol-
lows: ‘‘A tax is hereby imposed on all beer brewed or
produced, and removed for consumption or sale, within
the United States, or imported into the United States.
Except as provided in paragraph (2), the rate of such
tax shall be $18 for every barrel containing not more
than 31
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5052
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.