FEDERAL · 26 U.S.C. · Chapter Subchapter G—Breweries
Removal of beer in containers or by pipeline
26 U.S.C. § 5412
This text of 26 U.S.C. § 5412 (Removal of beer in containers or by pipeline) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 5412.
Text
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 pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under section 5222.
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Related
In Re Matter of Grand Jury Applicants, C. Schmidt & Sons, Inc., Joseph J. Reinert, David Verna, David F. Herrala, Paul P. Marchese, Charles P. McDevitt and Joseph H. McDevitt
619 F.2d 1022 (Third Circuit, 1980)
In re Grand Jury
619 F.2d 1022 (Third Circuit, 1980)
Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, §3(d), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 115–97, title I, §13803(b), Dec. 22, 2017, 131 Stat. 2173.)
Editorial Notes
Editorial Notes
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
2017—Pub. L. 115–97 inserted "pursuant to section 5414 or" before "by pipeline".
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
1971—Pub. L. 91–673 substituted "packages," for "barrels, kegs, bottles,".
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Pub. L. 115–97, title I, §13803(c), Dec. 22, 2017, 131 Stat. 2173, provided that: "The amendments made by this section [amending this section and section 5414 of this title] shall apply to any calendar quarters beginning after December 31, 2017."
Effective Date of 1971 Amendment
Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.
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
2017—Pub. L. 115–97 inserted "pursuant to section 5414 or" before "by pipeline".
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
1971—Pub. L. 91–673 substituted "packages," for "barrels, kegs, bottles,".
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Pub. L. 115–97, title I, §13803(c), Dec. 22, 2017, 131 Stat. 2173, provided that: "The amendments made by this section [amending this section and section 5414 of this title] shall apply to any calendar quarters beginning after December 31, 2017."
Effective Date of 1971 Amendment
Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.
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Bluebook (online)
26 U.S.C. § 5412, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5412.