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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5412 Removal of beer in containers or by pipeline us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5412 26 U.S.C. § 5412 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5412 data/legal/raw/us/code/title-26/usc26.xml c74a247b80319d32acf4c41abdffbc14b5c5e9cb8129293020f532dba2b7bb58 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 636397ae73b7cdc717350d2d08e054d0ed4c9af4ce909d58f7e693ec749c8d43 2026-07-04 official
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26 U.S.C. § 5412 - Removal of beer in containers or by pipeline

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.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91673, § 3(d), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 11597, title I, § 13803(b), Dec. 22, 2017, 131 Stat. 2173.)

Notes

Editorial Notes

Prior ProvisionsA 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. 85859.

Amendments2017—Pub. L. 11597 inserted “pursuant to section 5414 or” before “by pipeline”. 1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”. 1971—Pub. L. 91673 substituted “packages,” for “barrels, kegs, bottles,”.

Statutory Notes and Related Subsidiaries

Effective Date of 2017 AmendmentPub. L. 11597, 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 AmendmentAmendment by Pub. L. 91673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91673, set out as a note under section 5056 of this title.