§ 5052. Definitions

408 words·~2 min read·/usc/title-26/section-5052

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(a)Beer For purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.

(b)Gallon For purposes of this subpart, the term gallon means the liquid measure containing 231 cubic inches.

(c)Removed for consumption of sale Except as provided for in the case of removal of beer without payment of tax, the term “removed for consumption or sale”, for the purposes of this subpart means—

(1)Sale of beer The sale and transfer of possession of beer for consumption at the brewery; or

(2)Removals Any removal of beer from the brewery.

(d)Brewer For purposes of this chapter, the term “brewer” means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333; amended Pub. L. 91–673, § 1(b), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 109–59, title XI, § 11125(b)(15), Aug. 10, 2005, 119 Stat. 1956.)

Connections15 cite this · traces to 2

Cited by 15 sections · top 11

statutes-at-large

Public Law 98–363
To amend the Surface Transportation Assistance Act of 1982 to require States to use at least 8 per centum of their highway safety apportionments for developing and implementing comprehensive programs concerning the use of child restraint systems in motor vehicles, and for other purposes

CFR

§ 25.152
Reduced rate of tax for certain brewers.

Traces to 2 documents

U.S. Code

13 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1333
Pub. L. 91–673, § 1(b)
84 Stat. 2056
Pub. L. 109–59, title XI, § 11125(b)(15)
119 Stat. 1956
act Aug. 16, 1954, ch. 736
68A Stat. 612
Pub. L. 85–859
Pub. L. 109–59
Pub. L. 91–673
section 11125(c) of Pub. L. 109–59
section 5 of Pub. L. 91–673

Citation graph

cites case law

§ 5052

Definitions

Fed. Reg.×13

C.F.R.×1

Stat.×1

U.S.C.§ 5002

U.S.C.§ 5056

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1333

Pub. L.Pub. L. 91–673, § 1(b)

Stat.84 Stat. 2056

Pub. L.Pub. L. 109–59, title XI, § 11125(b)(15)

Cites 15 · showing 7Cited by 15 across 3 sources