Brewers procuring beer from other brewers
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Law
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USC 26
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Internal Revenue Code
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Alcohol, Tobacco, and Certain Other Excise Taxes
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DISTILLED SPIRITS, WINES, AND BEER
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Breweries
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OPERATIONS
- Brewers procuring beer from other brewers
§5413. Brewers procuring beer from other brewers
A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.
(Added
Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1389
; amended
Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834
.)
Prior Provisions
A prior section 5413, act Aug. 16, 1954, ch. 736, 68A Stat. 675
, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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