# 26 U.S.C. § 5054: Determination and collection of tax on beer

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5054>. Cite pinpoints as 26 U.S.C. § 5054(a)(1).

## § 5054(a) Time of determination

**§ 5054(a)(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.

**§ 5054(a)(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.

**§ 5054(a)(3) Illegally produced beer.** The tax on any beer produced in the United States shall be due and payable immediately upon production unless—

**§ 5054(a)(3)(A)** such beer is produced in a brewery qualified under the provisions of subchapter G, or

**§ 5054(a)(3)(B)** such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).

**§ 5054(a)(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.

## § 5054(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.

## § 5054(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.

## Connections

Cites: § 5051 Imposition and rate of tax; § 5053 Exemptions; § 5061 Method of collecting tax; § 5418 Beer imported in bulk

Cited by: § 5051 Imposition and rate of tax; § 5061 Method of collecting tax; § 5413 Brewers procuring beer from other brewers

## Prior provisions

- A prior section 5054, act Aug. 16, 1954, ch. 736, 68A Stat. 613, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
- Provisions similar to those comprising subsecs. (a)(1), (2) and (b) to (d) of this section were contained in prior sections 5055 and 5057(a), act Aug. 16, 1954, ch. 736, 68A Stat. 613, prior to the general revision of this chapter by Pub. L. 85–859.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1334
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1818
- 1978-10-14: [Pub. L. 95-458](/26/act/95-458.md), 92 Stat. 1256
- 1986-10-21: [Pub. L. 99-509](/26/act/99-509.md), 100 Stat. 1953
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3591
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 820
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1195