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26 USC 5413

US - USC Title 26: Internal Revenue Code

26 USC 5413

§ 5413 - Brewers procuring beer from other brewers

CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries

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.

Notes

Editorial Notes

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”.
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