# Pub. L. 91-673: changes to the Internal Revenue Code 1971-01-12, 84 Stat. 2056. Source: . ## Legislative history - Bill: [H.R. 6562](https://www.congress.gov/bill/91st-congress/house-bill/6562) ## § 5052: Definitions - § 5052(c)(2): Pub. L. 91–673 struck out proviso that removal of beer shall not include beer returned to the brewery on the same day such beer is removed from the brewery. ## § 5053: Exemptions - § 5053(d), § 5053(e): Pub. L. 91–673 added subsec. (d) and redesignated former subsec. (d) as (e). ## § 5056: Refund and credit of tax, or relief from lia­bility - § 5056(a): Pub. L. 91–673 inserted provision permitting credit or refund of tax if the beer is returned to any brewery of the brewer who paid the tax, and provided for offset or deduction against amount of beer removed from the brewery on the day of return if the beer is returned to the same brewery from which it was withdrawn. - § 5056(b): Pub. L. 91–673 inserted provisions for credit or refund or relief from liability of tax when the beer is lost by theft or otherwise or rendered unmerchantable by fire, casualty or act of God, before the transfer of title to any other party, and required the brewer to file claim for relief from the tax and submit proof of the cause of the loss, and in the case of theft, to further prove that such theft occurred before removal from the brewery and without connivance, collusion, fraud, or negligence on the part of the brewer, consignor, consignee, bailee, or carrier, or the employees or agents of any of them. - § 5056(c): Pub. L. 91–673 substantially reenacted subsec. (c) to reflect changes in subsec. (b). ## § 5401: Qualifying documents - § 5401(b): Pub. L. 91–673 permitted bonding requirement to be satisfied by continuation of an existing bond, with such continuation being subject to Government approval in the same manner as a new bond and required that the continuation certificate be executed by both the brewer and the surety, under penalties of perjury. ## § 5402: Definitions - § 5402(a): Pub. L. 91–673 inserted proviso to definition of “Brewery” that the continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions, with the exception that the Secretary approve facilities under the control of the brewer for case packing, loading, or storing, which are located within reasonable proximity to the brewery as a part of the brewery if the revenue will not be jeopardized thereby. ## § 5411: Use of brewery - § 5411: Pub. L. 91–673 struck out requirement of separate facilities for bottling of beer and cereal beverages and permitted use of brewery for packaging and storing beer and other cereal beverages. ## § 5412: Removal of beer in containers or by pipeline - § 5412: Pub. L. 91–673 substituted “packages,” for “barrels, kegs, bottles,”. ## § 5416: Definitions of package and packaging - § 5416: Pub. L. 91–673 substituted definitions of package and packaging for definitions of bottle and bottling. ## § 5417: Pilot brewing plants - Enacted 26 U.S.C. § 5417.