Internal Revenue Code · 26 U.S.C.
§ 5412. Removal of beer in containers or by pipeline
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5412
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Last amended
- December 22, 2017 by Pub. L. 115–97
- Amendments
- 3 dated changes in the source credit
- Length
- 105 words · about 1 min to read
- Cross-references
- cites 2; cited by 1 Code section and 0 other regulations
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.
(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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 5414 Transfer of beer between bonded facilities
- § 5222 Production, receipt, removal, and use of distilling materials
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 115–97
- Amended by Pub. L. 94–455
- Amended by Pub. L. 91–673
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter G Breweries
- Part II OPERATIONS
Nearby sections
- § 5411 Use of brewery
- § 5412 Removal of beer in containers or by pipeline
- § 5413 Brewers procuring beer from other brewers
- § 5414 Transfer of beer between bonded facilities
- § 5415 Records and returns
- § 5416 Definitions of package and packaging
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.