Definitions of package and packaging
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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
- Definitions of package and packaging
§5416. Definitions of package and packaging
For purposes of this subchapter, the term "package" means a bottle, can, keg, barrel, or other original consumer container, and the term "packaging" means the filling of any package.
(Added
Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1390
; amended
Pub. L. 91–673, §3(e), Jan. 12, 1971, 84 Stat. 2057
.)
Prior Provisions
A prior section 5416, act Aug. 16, 1954, ch. 736, 68A Stat. 676
, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1971-Pub. L. 91–673 substituted definitions of package and packaging for definitions of bottle and bottling.
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.
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