Sec. 13803. Transfer of beer between bonded facilities
277 words·~1 min read·
/bill/115/hr/1/unknown/section-13803A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 5414 is amended— by striking Beer may be removed and inserting
(a), and In general —Beer may be removed by adding at the end the following: Beer may be removed from one bonded brewery to another bonded brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include— any removal from one brewery to another brewery belonging to the same brewer, any removal from a brewery owned by one corporation to a brewery owned by another corporation when— one such corporation owns the controlling interest in the other such corporation, or the controlling interest in each such corporation is owned by the same person or persons, and any removal from one brewery to another brewery when— the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax. For purposes of paragraph (1)(C), such relief from liability shall be effective from the time of removal from the transferor's bonded premises, or from the time of divestment of interest, whichever is later. This subsection shall not apply to any calendar quarter beginning after December 31, 2019. . Section 5412 is amended by inserting pursuant to section 5414 or before by pipeline . The amendments made by this section shall apply to any calendar quarters beginning after December 31, 2017.