26 U.S.C. § 5412

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 5412 - Removal of beer in containers or by pipeline

Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under section 5222.

26 U.S.C. § 5412

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91-673, §3(d), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 115-97, §13803(b), Dec. 22, 2017, 131 Stat. 2173.

EDITORIAL NOTES

PRIOR PROVISIONSA prior section 5412, 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.

AMENDMENTS2017- Pub. L. 115-97 inserted "pursuant to section 5414 or" before "by pipeline".1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary". 1971-Pub. L. 91-673 substituted "packages," for "barrels, kegs, bottles,".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 2017 AMENDMENT Pub. L. 115-97, §13803(c), Dec. 22, 2017, 131 Stat. 2173, provided that: "The amendments made by this section [amending this section and section 5414 of this title] shall apply to any calendar quarters beginning after December 31, 2017."

EFFECTIVE DATE OF 1971 AMENDMENTAmendment 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.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.