26 U.S.C. § 5417 — Pilot brewing plants

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 The proprietor of a brew- ery to which such beer is transferred shall be- come liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United States, shall thereupon be re- lieved of the liability for such tax. (Added Pub. L. 105–34, title XIV, § 1421(a), Aug. 5, 1997, 111 Stat. 1049.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 105–34, title XIV, § 1421(c), Aug. 5, 1997, 111 Stat. 1049, provided that: ‘‘The amendments made by this section [enacting this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].’’ Subchapter H—Miscellaneous Plants and Warehouses Part I. Vinegar plants. II. Volatile fruit-flavor concentrate plants. [III. Repealed.] Editorial Notes PRIOR PROVISIONS A prior subchapter H consisted of parts I to III, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313. AMENDMENTS 1979—Pub. L. 96–39, title VIII, § 807(b)(9), July 26, 1979, 93 Stat. 291, struck out item relating to Part III ‘‘Man- ufacturing bonded warehouses’’ in table of Parts com- prising Subchapter H. PART I—VINEGAR PLANTS Sec. 5501. Establishment. 5502. Qualification. 5503. Construction and equipment. 5504. Operation. 5505. Applicability of provisions of this chapter. Editorial Notes PRIOR PROVISIONS A prior part I consisted of sections 5501 and 5502, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313. § 5501. Establishment Plants for the production of vinegar by the va- porizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manu- facture of vinegar on the premises, may be es- tablished under this part. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390.) Editorial Notes PRIOR PROVISIONS A prior section 5501, act Aug. 16, 1954, ch. 736, 68A Stat. 677, made a cross reference to provisions per- taining to establishment and operation of vinegar fac- tories, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising this section were contained in prior section 5216(a)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 640, prior to the general revision of this chapter by Pub. L. 85–859. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title. § 5502. Qualification (a) Requirements Every person, before commencing the business of manufacturing vinegar by the vaporizing process, and at such other times as the Sec- retary may by regulations prescribe, shall make application to the Secretary for the registration of his plant and receive permission to operate. No application required under this section shall be approved until the applicant has complied with all requirements of law, and regulations prescribed by the Secretary, in relation to such business. With respect to any change in such business after approval of an application, the Secretary may by regulations authorize the fil- ing of written notice of such change or require the filing of an application to make such change. (b) Form of application The application required by subsection (a) shall be in such form and contain such informa-