26 U.S.C. § 5412
§ 5412. Removal of beer in containers or by pipeline
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1958 by the Technical Amendments Act of 1958. Last changed December 22, 2017 by the Tax Cuts and Jobs Act (2017).
Every change, newest first (4)
- December 22, 2017Tax Cuts and Jobs Act (2017)
- October 4, 1976Tax Reform Act of 1976
- January 12, 1971Public Law 91-673
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.