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26 U.S.C. § 5402 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
**(a) Brewery** The brewery shall consist of the land and buildings described in the brewer’s notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging facilities may be approved by the Secretary as a part of the brewery if the revenue will not be jeopardized thereby.
**(b) Brewer** For definition of brewer, see section 5052(d).
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Source location: Title 26, Chapter 51, § 5402; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Brewery** The brewery shall consist of the land and buildings described in the brewer’s notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging facilities may be approved by the Secretary as a part of the brewery if the revenue will not be jeopardized thereby.
**(b) Brewer** For definition of brewer, see section 5052(d).
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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
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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
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Federal law — U.S. Code and appendices · legal_authorities
Page 3228
TITLE 26—INTERNAL REVENUE CODE
§ 5402
alties of perjury, by the brewer and the surety
attesting to continuation of the bond, which
certificate shall constitute a bond subject to all
provisions of law applicable to bonds given pur-
suant to this section.
(c) Exception from bond requirements for cer-
tain breweries
Subsection (b) shall not apply to any taxpayer
for any period described in section 5551(d).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1388; amended Pub. L. 91–673, § 3(a), Jan.
12, 1971, 84 Stat. 2056; Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
114–113, div. Q, title III, § 332(b)(2)(C), Dec. 18,
2015, 129 Stat. 3106.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5401, act Aug. 16, 1954, ch. 736, 68A
Stat. 674, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
AMENDMENTS
2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.
1971—Subsec. (b). Pub. L. 91–673 permitted bonding re-
quirement to be satisfied by continuation of an existing
bond, with such continuation being subject to Govern-
ment approval in the same manner as a new bond and
required that the continuation certificate be executed
by both the brewer and the surety, under penalties of
perjury.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2015 AMENDMENT
Amendment by Pub. L. 114–113 applicable to any cal-
endar quarters beginning more than 1 year after Dec.
18, 2015, see section 332(c) of Pub. L. 114–113, set out as
a note under section 5061 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 91–673
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