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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5413

Brewers procuring beer from other brewers

Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 51
Statutory Text

26 U.S.C. § 5413 — Brewers procuring beer from other brewers

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 Sec. 5413 - Brewers procuring beer from other brewers From the U.S. Government Publishing Office, www.gpo.gov

§5413. Brewers procuring beer from other brewers

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.)

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".

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-52F25B
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boisestandard.org
Citation
26 U.S.C. § 5413
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The statutory text of 26 U.S.C. § 5413 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5412 26 U.S.C. § 5414 →
Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
26 U.S.C. § 500126 U.S.C. § 500226 U.S.C. § 500326 U.S.C. § 500426 U.S.C. § 500526 U.S.C. § 500626 U.S.C. § 500726 U.S.C. § 500826 U.S.C. § 500926 U.S.C. § 501026 U.S.C. § 501126 U.S.C. § 502126 U.S.C. § 504126 U.S.C. § 504226 U.S.C. § 504326 U.S.C. § 504426 U.S.C. § 504526 U.S.C. § 505126 U.S.C. § 505226 U.S.C. § 505326 U.S.C. § 505426 U.S.C. § 505526 U.S.C. § 505626 U.S.C. § 506126 U.S.C. § 506226 U.S.C. § 506326 U.S.C. § 506426 U.S.C. § 506526 U.S.C. § 506626 U.S.C. § 5067
26 U.S.C. — public domain ← All Legislation
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