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26 U.S.C. § 5418 — Beer imported in bulk
Federal law — U.S. Code and appendices · legal_authorities
Beer imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a brewery without payment of the internal revenue tax imposed on such beer. The proprietor of a brewery to which such beer is transferred shall become liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United States, shall thereupon be relieved of the liability for such tax.
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Stable record: federal_law:legal_authorities:record_usc_a64c0a9488923e982982ba1e
Source file: Laws/federal/codes/united-states-code/title-26/section-5418-beer-imported-in-bulk--c465b93e38.md
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Source location: Title 26, Chapter 51, § 5418; chapter-051-distilled-spirits-wines-and-beer.md
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Beer imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a brewery without payment of the internal revenue tax imposed on such beer. The proprietor of a brewery to which such beer is transferred shall become liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United States, shall thereupon be relieved of the liability for such tax.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Time of determination**
(1) **Beer produced in the United States; certain imported beer** — Except as provided in paragraph (3), the tax imposed by section 5051 on beer produced in the United States, or imported into the United States and transferred to a brewery free of tax under section 5418, shall be determined at the time it is removed for consumption or sale, and shall be paid by the brewer thereof in accordance with section 5061.
(2) **Beer imported into the United States** — Except as provided in paragraph (4), the tax imposed by section 5051 on beer imported into the United States and not transferred to a brewery free of tax under section 5418 shall be determined at the time of the importation thereof, or, if entered for warehousing, at the time of removal from the 1st such warehouse.
(3) **Illegally produced beer** — The tax on any beer produced in the United States shall be due and payable immediately upon production unless—
(A) such beer is produced in a brewery qualified under the provisions of subchapter G, or
(B) such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).
(4) **Unlawfully imported beer** — Beer smuggled or brought into the United States unlawfully shall, for purposes of this chapter, be held to be imported into the United States, and the internal revenue tax shall be due and payable at the time of such importation.
**(b) Tax on returned beer** Beer which has been removed for consumption or sale and is thereafter returned to the brewery shall be subject to all provisions of this chapter relating to beer prior to removal for consumption or sale, including the tax imposed by section 5051. The tax on any such returned beer which is again removed for consumption or sale shall be deter
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5054
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Federal law — U.S. Code and appendices · legal_authorities
Page 3231
TITLE 26—INTERNAL REVENUE CODE
§ 5502
after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out
as a note under section 5056 of this title.
§ 5417. Pilot brewing plants
Under such regulations as the Secretary may
prescribe, and on the filing of such bonds and ap-
plications as he may require, pilot brewing
plants may, at the discretion of the Secretary be
established and operated off the brewery prem-
ises for research, analytical, experimental, or
development purposes with regard to beer or
brewery operations. Nothing in this section
shall be construed as authority to waive the fil-
ing of any bond or the payment of any tax pro-
vided for in this chapter.
(Added Pub. L. 91–673, § 4(a), Jan. 12, 1971, 84
Stat. 2057; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective on first day of first calendar month
which begins more than 90 days after Jan. 12, 1971, see
section 5 of Pub. L. 91–673, set out as an Effective Date
of 1971 Amendment note under section 5056 of this title.
§ 5418. Beer imported in bulk
Beer imported or brought into the United
States in bulk containers may, under such regu-
lations as the Secretary may prescribe, be with-
drawn from customs custody and transferred in
such bulk containers to the premises of a brew-
ery without payment of the internal revenue tax
imposed on such beer. The proprietor of a brew-
ery to which such beer is transferred shall be-
come liable for the tax on the beer withdrawn
from customs custody under this section upon
release of the beer from customs custody, and
the im
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5418
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