Public Law 119-88 (05/04/2026)

26 U.S.C. § 5413

Brewers procuring beer from other brewers

A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.

Pub. L. 85–859, title II, § 20172 Stat. 1389 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (Added , , ; amended , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 736 68A Stat. 675 Pub. L. 85–859A prior section 5413, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

Amendments

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.