26-U.S.C.-5418
§5418 – Beer Imported In Bulk
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter G > Part II > Section 5418
Details
- Reference: Section 5418
- Legend: §5418 – Beer Imported In Bulk
- USCode Year: 2013
Provision Content
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or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a brewery without payment of the internal revenue tax imposed on such beer. The proprietor of a brewery to which such beer is transferred shall become liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United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.)
Effective Date
Pub. L. 105–34, title XIV, §1421(c), Aug. 5, 1997, 111 Stat. 1049, provided that: The amendments made by this section [enacting this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5391 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5391, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
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
In this entry about 26-U.S.C.-5416, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
26-U.S.C.-5402 in the Legal Encyclopedia: And Beer
In this entry about 26-U.S.C.-5402, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
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