26 U.S.C. § 5054 — Determination and collection of tax on

Page 3163 TITLE 26—INTERNAL REVENUE CODE § 5054 under such regulations and bonds as the Sec- retary may prescribe, and may be withdrawn therefrom by such governments, organiza- tions, and individuals free of tax under the same conditions and procedures as imported beer. (2) Other rules to apply Rules similar to the rules of paragraphs (2) and (3) of section 5362(e) shall apply for pur- poses of this subsection. (h) Removals for destruction Subject to such regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for destruction. (i) Removal as supplies for certain vessels and aircraft For exemption as to supplies for certain vessels and aircraft, see section 309 of the Tariff Act of 1930, as amended (19 U.S.C. 1309). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1334; amended Pub. L. 89–44, title VIII, § 807(b), June 21, 1965, 79 Stat. 164; Pub. L. 91–673, § 2, Jan. 12, 1971, 84 Stat. 2056; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–458, § 2(b)(1), Oct. 14, 1978, 92 Stat. 1255; Pub. L. 105–34, title XIV, §§ 1414(b), 1418(a), 1419(a), Aug. 5, 1997, 111 Stat. 1047–1049.) Editorial Notes PRIOR PROVISIONS A prior section 5053, act Aug. 16, 1954, ch. 736, 68A Stat. 612, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1997—Subsec. (f). Pub. L. 105–34, § 1414(b), added sub- sec. (f). Former subsec. (f) redesignated (i). Subsec. (g). Pub. L. 105–34, § 1418(a), added subsec. (g). Subsec. (h). Pub. L. 105–34, § 1419(a), added subsec. (h). Subsec. (i). Pub. L. 105–34, § 1414(b), redesignated sub- sec. (f) as (i). 1978—Subsecs. (e), (f). Pub. L. 95–458 added subsec. (e) and redesignated former subsec. (e) as (f). 1976—Subsecs. (a) to (d). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1971—Subsecs. (d), (e). Pub. L. 91–673 added subsec. (d) and redesignated former subsec. (d) as (e). 1965—Subsec. (a). Pub. L. 89–44 struck out ‘‘to a for- eign country’’ after ‘‘export’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title XIV, § 1414(d), Aug. 5, 1997, 111 Stat. 1047, provided that: ‘‘The amendments made by this section [amending this section and sections 5056 and 5222 of this title] 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].’’ Pub. L. 105–34, title XIV, § 1418(b), Aug. 5, 1997, 111 Stat. 1049, provided that: ‘‘The amendment made by subsection (a) [amending 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].’’ Pub. L. 105–34, title XIV, § 1419(b), Aug. 5, 1997, 111 Stat. 1049, provided that: ‘‘The amendment made by subsection (a) [amending 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].’’ EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95–458, set out as a note under section 5042 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Amendment by Pub. L. 91–673 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 a note under section 5056 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 effective July 1, 1965, see section 807(c) of Pub. L. 89–44, set out as a note under section 5002 of this title. § 5054. Determination and collection of tax on beer (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 ac- cordance 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 consump- tion or sale, including the tax imposed by sec- tion 5051. The tax on any such returned beer which is again removed for consumption or sale shall be determined and paid without respect to the tax which was determined at the time of prior removal of the beer for consumption or sale. Page 3164 TITLE 26—INTERNAL REVENUE CODE § 5055 (c) Applicability of other provisions of law All administrative and penal provisions of this title, insofar as applicable, shall apply to any tax imposed by section 5051. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1334; amended Pub. L. 94–455, title XIX, §§ 1905(a)(5), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95–458, § 2(b)(2)(B), Oct. 14, 1978, 92 Stat. 1256; Pub. L. 99–509, title VIII, § 8011(b)(2), Oct. 21, 1986, 100 Stat. 1953; Pub. L. 100–647, title I, § 1018(u)(19), Nov. 10, 1988, 102 Stat. 3591; Pub. L. 105–206, title VI, § 6014(a)(1), (2), July 22, 1998, 112 Stat. 820; Pub. L. 115–141, div. U, title IV, § 401(a)(239), Mar. 23, 2018, 132 Stat. 1195.) Editorial Notes PRIOR PROVISIONS A prior section 5054, act Aug. 16, 1954, ch. 736, 68A Stat. 613, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising subsecs. (a)(1), (2) and (b) to (d) of this section were contained in prior sections 5055 and 5057(a), act Aug. 16, 1954, ch. 736, 68A Stat. 613, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 2018—Subsec. (a)(3)(B). Pub. L. 115–141 substituted ‘‘section’’ for ‘‘sections’’. 1998—Subsec. (a)(1). Pub. L. 105–206, § 6014(a)(1), in heading inserted ‘‘; certain imported beer’’ after ‘‘United States’’ and in text inserted ‘‘, or imported into the United States and transferred to a brewery free of tax under section 5418,’’ after ‘‘United States’’. Subsec. (a)(2). Pub. L. 105–206, § 6014(a)(2), inserted ‘‘and not transferred to a brewery free of tax under sec- tion 5418’’ after ‘‘United States’’. 1988—Subsec. (a)(2). Pub. L. 100–647 added period at end. 1986—Subsec. (a)(2). Pub. L. 99–509 substituted ‘‘if en- tered for warehousing, at the time of removal from the 1st such warehouse’’ for ‘‘if entered into customs cus- tody, at the time of removal from such custody, and shall be paid under such regulations as the Secretary shall prescribe.’’. 1978—Subsec. (a)(3). Pub. L. 95–458 inserted provision excluding from tax the beer exempt from tax under sec- tion 5053(e). 1976—Subsec. (a)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsecs. (c), (d). Pub. L. 94–455, § 1905(a)(5), redesig- nated subsec. (d) as (c) and struck out former subsec. (c) respecting stamps or other devices as evidence of payment of tax. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates (see section 1421(c) of Pub. L. 105–34 set out as an Effective Date note under section 5418 of this title), see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–509 applicable to articles imported, entered for warehousing, or brought into the United States or a foreign trade zone after Dec. 15, 1986, see section 8011(c) of Pub. L. 99–509, set out as a note under section 5061 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95–458, set out as a note under section 5042 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1905(a)(5) of Pub. L. 94–455 ef- fective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title. § 5055. Drawback of tax On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the tax paid on such beer if there is such proof of expor- tation as the Secretary may by regulations re- quire. For the purpose of this section, expor- tation shall include delivery for use as supplies on the vessels and aircraft described in section 309 of the Tariff Act of 1930, as amended (19 U.S.C. 1309). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1335; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1420(a), Aug. 5, 1997, 111 Stat. 1049.) Editorial Notes PRIOR PROVISIONS A prior section 5055, act Aug. 16, 1954, ch. 736, 68A Stat. 613, related to ‘‘determination and collection of tax on beer’’, prior to the general revision of this chap- ter by Pub. L. 85–859. See section 5054(a)(1), (2), (c), (d) of this title. Provisions similar to those comprising this section were contained in prior section 5056, act Aug. 16, 1954, ch. 736, 68A Stat. 613, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1997—Pub. L. 105–34 substituted ‘‘paid on such beer if there is such proof of exportation as the Secretary may by regulations require.’’ for ‘‘found to have been paid on such beer, to be paid on submission of such evidence, records and certificates indicating exportation, as the Secretary may by regulations prescribe.’’ 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title XIV, § 1420(b), Aug. 5, 1997, 111 Stat. 1049, provided that: ‘‘The amendment made by subsection (a) [amending 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].’’ § 5056. Refund and credit of tax, or relief from liability (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