§ 5418. Beer imported in bulk

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1997

   Pub. L. 105–34 title XIV § 1421(a) · 111 Stat. 788

   Enacted · 26 U.S.C. § 5418

   (Added Pub. L. 105–34, title XIV, § 1421(a), Aug. 5, 1997, 111 Stat. 1049.)

   Source evidence

   Code source credit
   (Added Pub. L. 105–34, title XIV, § 1421(a), Aug. 5, 1997, 111 Stat. 1049.)

   Enacted provision · exact public law section
   (a) In General.— Part II of subchapter G of chapter 51 is amended by adding at the end the following new section: “SEC. 5418. BEER IMPORTED IN BULK. “Beer imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a brewery without payment of the internal revenue tax imposed on such beer. The proprietor of a brewery to which such beer is transferred shall become liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United States, shall thereupon be relieved of the liability for such tax.”.

1 of 1 references resolved to an enrolled provision