26 USC 5412 - Sec. 5412. Removal of beer in containers or by pipeline
26 USC - US Code - Title 26: Internal Revenue Code (January 2002)
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Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery by pipeline to contiguous distilled spirits plants under section 5222.
Prior Provisions
A prior section 5412, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1976 - Pub. L. 94-455 struck out ''or his delegate'' after ''Secretary''. 1971 - Pub. L. 91-673 substituted ''packages,'' for ''barrels, kegs, bottles,''.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 91-673 effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91-673, set out as a note under section 5056 of this title.
Section Referred To In Other Sections
This section is referred to in section 5675 of this title.
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