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26 U.S.C. § 5417 — Pilot brewing plants
Federal law — U.S. Code and appendices · legal_authorities
Under such regulations as the Secretary may prescribe, and on the filing of such bonds and applications as he may require, pilot brewing plants may, at the discretion of the Secretary be established and operated off the brewery premises 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 filing of any bond or the payment of any tax provided for in this chapter.
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Source location: Title 26, Chapter 51, § 5417; chapter-051-distilled-spirits-wines-and-beer.md
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Under such regulations as the Secretary may prescribe, and on the filing of such bonds and applications as he may require, pilot brewing plants may, at the discretion of the Secretary be established and operated off the brewery premises 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 filing of any bond or the payment of any tax provided for in this chapter.
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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 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. § 5417
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