Time of determination
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.
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.
Illegally produced beer
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.
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.
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.
Pub. L. 85–859, title II, § 20172 Stat. 1334Pub. L. 94–455, title XIX90 Stat. 1818Pub. L. 95–458, § 2(b)(2)(B)92 Stat. 1256Pub. L. 99–509, title VIII, § 8011(b)(2)100 Stat. 1953Pub. L. 100–647, title I, § 1018(u)(19)102 Stat. 3591Pub. L. 105–206, title VI, § 6014(a)(1)112 Stat. 820Pub. L. 115–141, div. U, title IV, § 401(a)(239)132 Stat. 1195(Added , , ; amended , §§ 1905(a)(5), 1906(b)(13)(A), , , 1834; , , ; , , ; , , ; , (2), , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 613Pub. L. 85–859A prior section 5054, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
act Aug. 16, 1954, ch. 73668A Stat. 613Pub. L. 85–859Provisions similar to those comprising subsecs. (a)(1), (2) and (b) to (d) of this section were contained in prior sections 5055 and 5057(a), , , prior to the general revision of this chapter by .
Amendments
Pub. L. 115–1412018—Subsec. (a)(3)(B). substituted “section” for “sections”.
Pub. L. 105–206, § 6014(a)(1)1998—Subsec. (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”.
Pub. L. 105–206, § 6014(a)(2)Subsec. (a)(2). , inserted “and not transferred to a brewery free of tax under section 5418” after “United States”.
Pub. L. 100–6471988—Subsec. (a)(2). added period at end.
Pub. L. 99–5091986—Subsec. (a)(2). 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.”.
Pub. L. 95–4581978—Subsec. (a)(3). inserted provision excluding from tax the beer exempt from tax under section 5053(e).
Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (a)(2). , struck out “or his delegate” after “Secretary”.
Pub. L. 94–455, § 1905(a)(5)Subsecs. (c), (d). , redesignated subsec. (d) as (c) and struck out former subsec. (c) respecting stamps or other devices as evidence of payment of tax.
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Pub. L. 105–206Pub. L. 105–34section 1421(c) of Pub. L. 105–34section 5418 of this titlesection 6024 of Pub. L. 105–206section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates (see set out as an Effective Date note under ), see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–509section 8011(c) of Pub. L. 99–509section 5061 of this titleAmendment by applicable to articles imported, entered for warehousing, or brought into the United States or a foreign trade zone after , see , set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–458section 2(c) of Pub. L. 95–458section 5042 of this titleAmendment by effective on first day of first calendar month beginning more than 90 days after , see , set out as a note under .
Effective Date of 1976 Amendment
section 1905(a)(5) of Pub. L. 94–455section 1905(d) of Pub. L. 94–455section 5005 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .