26-U.S.C.-5411
§5411 – Use of Brewery
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter G > Part II > Section 5411
Details
- Reference: Section 5411
- Legend: §5411 – Use of Brewery
- USCode Year: 2013
Provision Content
The brewery shall be used under regulations prescribed by the Secretary only for the purpose of producing, packaging, and storing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other byproducts and of soft drinks; for the purpose of processing spent grain, carbon dioxide, and yeast; and for such other purposes as the Secretary by regulation may find will not jeopardize the revenue.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, §3(c), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Prior Provisions
A prior section 5411, 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. 85–859.
Amendments
1976—Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.
1971—Pub. L. 91–673 struck out requirement of separate facilities for bottling of beer and cereal beverages and permitted use of brewery for packaging and storing beer and other cereal beverages.
Effective Date of 1971 Amendment
Amendment by Pub. L. 91–673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as a note under section 5056 of this title.
Effective Date
Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5391 in the Legal Encyclopedia: Excise Taxes
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26-U.S.C.-5373 in the Legal Encyclopedia: Wines
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26-U.S.C.-5381 in the Legal Encyclopedia: Distilled Spirits
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26-U.S.C.-5402 in the Legal Encyclopedia: And Beer
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