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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter G— Breweries · § 5402

§ 5402. Definitions

399 words·~2 min read·/usc/title-26/section-5402

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Brewery The brewery shall consist of the land and buildings described in the brewer’s notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging facilities may be approved by the Secretary as a part of the brewery if the revenue will not be jeopardized thereby.
(b)Brewer For definition of brewer, see section 5052(d).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(b), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 109–59, title XI, § 11125(b)(17), Aug. 10, 2005, 119 Stat. 1956.)
Connections4 cite this · traces to 2
16 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1389
  • Pub. L. 91–673, § 3(b)
  • 84 Stat. 2057
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 109–59, title XI, § 11125(b)(17)
  • 119 Stat. 1956
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 674
  • Pub. L. 85–859
  • Pub. L. 109–59
  • Pub. L. 94–455
  • Pub. L. 91–673
  • section 11125(c) of Pub. L. 109–59
  • section 5 of Pub. L. 91–673
Citation graph
cites case law
§ 5402
Definitions
C.F.R.×3
Stat.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1389
Pub. L.Pub. L. 91–673, § 3(b)
Stat.84 Stat. 2057
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 18 · showing 7Cited by 4 across 2 sources
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