Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1905(a)(5), redesignated subsec. (d) as (c) and struck out former subsec. (c) respecting stamps or other devices as evidence of payment of tax.
(a) Time of determination
(1) Beer produced in the United States; certain imported beer Except as provided in paragraph (3), the tax imposed by section 5051 on beer produced in the United States, or imported into the United States and transferred to a brewery free of tax under section 5418, shall be determined at the time it is removed for consumption or sale, and shall be paid by the brewer thereof in accordance with section 5061.
Amended 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6014(a)(1), in heading inserted “; certain imported beer” after “United States” and in text inserted “, or imported into the United States and transferred to a brewery free of tax under section 5418,” after “United States”.
(2) Beer imported into the United States Except as provided in paragraph (4), the tax imposed by section 5051 on beer imported into the United States and not transferred to a brewery free of tax under section 5418 shall be determined at the time of the importation thereof, or, if entered for warehousing, at the time of removal from the 1st such warehouse.
Amended 1976, 1986, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6014(a)(2), inserted “and not transferred to a brewery free of tax under section 5418” after “United States”.
- 1988 Pub. L. 100-647 Pub. L. 100–647 added period at end.
- 1986 Pub. L. 99-509 Pub. L. 99–509 substituted “if entered for warehousing, at the time of removal from the 1st such warehouse” for “if entered into customs custody, at the time of removal from such custody, and shall be paid under such regulations as the Secretary shall prescribe.”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
(3) Illegally produced beer The tax on any beer produced in the United States shall be due and payable immediately upon production unless—
Amended 1978
- 1978 Pub. L. 95-458 Pub. L. 95–458 inserted provision excluding from tax the beer exempt from tax under section 5053(e).
Cited by 3
(A) such beer is produced in a brewery qualified under the provisions of subchapter G, or
(B) such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).
Amended 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “section” for “sections”.
(4) Unlawfully imported beer Beer smuggled or brought into the United States unlawfully shall, for purposes of this chapter, be held to be imported into the United States, and the internal revenue tax shall be due and payable at the time of such importation.
Cited by 1
(b) Tax on returned beer Beer which has been removed for consumption or sale and is thereafter returned to the brewery shall be subject to all provisions of this chapter relating to beer prior to removal for consumption or sale, including the tax imposed by section 5051. The tax on any such returned beer which is again removed for consumption or sale shall be determined and paid without respect to the tax which was determined at the time of prior removal of the beer for consumption or sale.
(c) Applicability of other provisions of law All administrative and penal provisions of this title, insofar as applicable, shall apply to any tax imposed by section 5051.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1905(a)(5), redesignated subsec. (d) as (c) and struck out former subsec. (c) respecting stamps or other devices as evidence of payment of tax.