Brewery
The brewery shall consist of the land and buildings described in the brewer’s notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging facilities may be approved by the Secretary as a part of the brewery if the revenue will not be jeopardized thereby.
Brewer
For definition of brewer, see section 5052(d).
Pub. L. 85–859, title II, § 20172 Stat. 1389Pub. L. 91–673, § 3(b)84 Stat. 2057Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 109–59, title XI, § 11125(b)(17)119 Stat. 1956(Added , , ; amended , , ; , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 674Pub. L. 85–859A prior section 5402, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
Amendments
Pub. L. 109–592005—Subsec. (b). substituted “section 5052(d)” for “section 5092”.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Pub. L. 91–6731971—Subsec. (a). 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.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Pub. L. 109–59section 11125(c) of Pub. L. 109–59section 5002 of this titleAmendment by effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .
Effective Date of 1971 Amendment
Pub. L. 91–673section 5 of Pub. L. 91–673section 5056 of this titleAmendment by effective on first day of first calendar month which begins more than 90 days after , see , set out as a note under .