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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. § 5413 Brewers procuring beer from other brewers us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5413 26 U.S.C. § 5413 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/s5413 data/legal/raw/us/code/title-26/usc26.xml 34158d6004772a998013cccd8f7179d645918a7c57150b0e50650db08b4ee3b4 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 3e636b6b7e7f63104eafbb7fbeaf7cd534be55f8496ef4c1a0e692fc522318a2 2026-07-04 official
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26 U.S.C. § 5413 - Brewers procuring beer from other brewers

Text

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. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Prior ProvisionsA 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. 85859.

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”.