26-U.S.C.-5417

§5417 – Pilot Brewing Plants

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter G > Part II > Section 5417

Details

• Reference: Section 5417
• Legend: §5417 – Pilot Brewing Plants
• USCode Year: 2013

Provision Content

Under such regulations as the Secretary may prescribe, and on the filing of such bonds and applications as he may require, pilot brewing plants may, at the discretion of the Secretary be established and operated off the brewery premises for research, analytical, experimental, or development purposes with regard to beer or brewery operations. Nothing in this section shall be construed as authority to waive the filing of any bond or the payment of any tax provided for in this chapter.

(Added Pub. L. 91–673, §4(a), Jan. 12, 1971, 84 Stat. 2057; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.

Effective Date

Section 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 an Effective Date of 1971 Amendment note under section 5056 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.-5413 in the Legal Encyclopedia: Wines

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26-U.S.C.-5416 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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