§ 5418. Beer imported in bulk

181 words·~1 min read·/usc/title-26/section-5418

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Beer imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a brewery without payment of the internal revenue tax imposed on such beer. The proprietor of a brewery to which such beer is transferred shall become liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United States, shall thereupon be relieved of the liability for such tax.

(Added Pub. L. 105–34, title XIV, § 1421(a), Aug. 5, 1997, 111 Stat. 1049.)

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U.S. Code

§ 5054
Determination and collection of tax on beer

CFR

statutes-at-large

Public Law 105–32
Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress

3 references not yet in our index

Pub. L. 105–34, title XIV, § 1421(a)
111 Stat. 1049
Pub. L. 105–34, title XIV, § 1421(c)

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§ 5418

Beer imported in bulk

Fed. Reg.×4

C.F.R.×2

Stat.×1

U.S.C.×1

Pub. L.Pub. L. 105–34, title XIV, § 1421(a)

Stat.111 Stat. 1049

Pub. L.Pub. L. 105–34, title XIV, § 1421(c)

Cites 3Cited by 8 across 4 sources