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26 U.S.C. § 5411 — Use of brewery
Federal law — U.S. Code and appendices · legal_authorities
The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5411-use-of-brewery--f1f34b8fec.md
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Source location: Title 26, Chapter 51, § 5411; chapter-051-distilled-spirits-wines-and-beer.md
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The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.
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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
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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Federal law — U.S. Code and appendices · legal_authorities
Page 3229
TITLE 26—INTERNAL REVENUE CODE
§ 5413
1 So in original. Section catchline amended by Pub. L. 116–260
without corresponding amendment of part analysis.
PART II—OPERATIONS
Sec.
5411.
Use of brewery.
5412.
Removal of beer in containers or by pipeline.
5413.
Brewers procuring beer from other brewers.
5414.
Removals from one brewery to another be-
longing to the same brewer.1
5415.
Records and returns.
5416.
Definitions of package and packaging.
5417.
Pilot brewing plants.
5418.
Beer imported in bulk.
Editorial Notes
PRIOR PROVISIONS
A prior part II consisted of sections 5411 to 5416, prior
to the general revision of this chapter by Pub. L. 85–859,
title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
AMENDMENTS
1997—Pub. L. 105–34, title XIV, § 1421(b), Aug. 5, 1997,
111 Stat. 1049, added item 5418.
1971—Pub. L. 91–673, § 4(b), Jan. 12, 1971, 84 Stat. 2058,
substituted ‘‘Definitions of package and packaging’’ for
‘‘Definitions of bottle and bottling’’ in item 5416 and
added item 5417.
§ 5411. Use of brewery
The brewery shall be used under regulations
prescribed by the Secretary only for the purpose
of producing, packaging, and storing beer, cereal
beverages containing less than one-half of 1 per-
cent of alcohol by volume, vitamins, ice, malt,
malt sirup, and other byproducts and of soft
drinks; for the purpose of processing spent
grain, carbon dioxide, and yeast; and for such
other purposes as the Secretary by regulation
may find will not jeopardize the revenue.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1389; amended Pub. L. 91–673, § 3(c), Jan.
12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5411, act A
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5411
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.