Current through Pub. L. 119-100Open in workspace
§ 5412 Removal of beer in containers or by pipeline
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 pursuant to section or by pipeline to contiguous distilled spirits plants under section .
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(d), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 115–97, title I, § 13803(b), Dec. 22, 2017, 131 Stat. 2173.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5412
Source: decipher.legal/usc/26/5412 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)