United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
SubChapter G. Breweries |
Part II. OPERATIONS |
§ 5413. Brewers procuring beer from other brewers
Latest version.
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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”.