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 |
§ 5416. Definitions of package and packaging
Latest version.
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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 Amendment
Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after