Amended 1976, 2017, 2020
- 2020 Pub. L. 116-260 Pub. L. 116–260 amended section generally. Prior to amendment, section related to removals of beer from one brewery to another belonging to the same brewer.
- 2017 Pub. L. 115-97 Pub. L. 115–97 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
(a) In general Beer may be removed from one brewery to another brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include—
(1) any removal from one brewery to another brewery belonging to the same brewer,
(2) any removal from a brewery owned by one corporation to a brewery owned by another corporation when—
(A) one such corporation owns the controlling interest in the other such corporation, or
(B) the controlling interest in each such corporation is owned by the same person or persons, and
(3) any removal from one brewery to another brewery when—
Cited by 1
(A) the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and
(B) the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax.
(b) Transfer of liability for tax For purposes of subsection (a)(3), such relief from liability shall be effective from the time of removal from the transferor’s premises, or from the time of divestment of interest, whichever is later.
Amended 2019
- 2019 Pub. L. 116-94 Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”.