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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
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SubChapter G. Breweries |
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Part II. OPERATIONS |
§ 5412. Removal of beer in containers or by pipeline
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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 by pipeline to contiguous distilled spirits plants under section 5222.
Prior Provisions
A 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.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1971—Pub. L. 91–673 substituted “packages,” for “barrels, kegs, bottles,”.
Effective Date Of Amendment
Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after