Internal Revenue Code:Sec. 5054. Determination and collection of tax on beer

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART I - GALLONAGE TAXES
          Subpart D - Beer
        

Statute

    Sec. 5054. Determination and collection of tax on beer
 
    (a) Time of determination
      (1) Beer produced in the United States; certain imported beer
        Except as provided in paragraph (3), the tax imposed by section
      5051 on beer produced in the United States, or imported into the
      United States and transferred to a brewery free of tax under
      section 5418, shall be determined at the time it is removed for
      consumption or sale, and shall be paid by the brewer thereof in
      accordance with section 5061.
      (2) Beer imported into the United States
        Except as provided in paragraph (4), the tax imposed by section
      5051 on beer imported into the United States and not transferred
      to a brewery free of tax under section 5418 shall be determined
      at the time of the importation thereof, or, if entered for
      warehousing, at the time of removal from the 1st such warehouse.
      (3) Illegally produced beer
        The tax on any beer produced in the United States shall be due
      and payable immediately upon production unless -
          (A) such beer is produced in a brewery qualified under the
        provisions of subchapter G, or
          (B) such production is exempt from tax under sections
        (FOOTNOTE 1) 5053(e) (relating to beer for personal or family
        use).
       (FOOTNOTE 1) So in original.  Probably should be ''section''.
      (4) Unlawfully imported beer
        Beer smuggled or brought into the United States unlawfully
      shall, for purposes of this chapter, be held to be imported into
      the United States, and the internal revenue tax shall be due and
      payable at the time of such importation.
    (b) Tax on returned beer
      Beer which has been removed for consumption or sale and is
    thereafter returned to the brewery shall be subject to all
    provisions of this chapter relating to beer prior to removal for
    consumption or sale, including the tax imposed by section 5051. The
    tax on any such returned beer which is again removed for
    consumption or sale shall be determined and paid without respect to
    the tax which was determined at the time of prior removal of the
    beer for consumption or sale.
    (c) Applicability of other provisions of law
      All administrative and penal provisions of this title, insofar as
    applicable, shall apply to any tax imposed by section 5051.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1334; amended Pub. L. 94-455, title XIX, Sec. 1905(a)(5),
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95-458,
    Sec. 2(b)(2)(B), Oct. 14, 1978, 92 Stat. 1256; Pub. L. 99-509,
    title VIII, Sec. 8011(b)(2), Oct. 21, 1986, 100 Stat. 1953; Pub. L.
    100-647, title I, Sec. 1018(u)(19), Nov. 10, 1988, 102 Stat. 3591;
    Pub. L. 105-206, title VI, Sec. 6014(a)(1), (2), July 22, 1998, 112
    Stat. 820.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5054, act Aug. 16, 1954, ch. 736, 68A Stat. 613,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
      Provisions similar to those comprising subsecs. (a)(1), (2) and
    (b) to (d) of this section were contained in prior sections 5055
    and 5057(a), act Aug. 16, 1954, ch. 736, 68A Stat. 613, prior to
    the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1998 - Subsec. (a)(1). Pub. L. 105-206, Sec. 6014(a)(1), in
    heading inserted ''; certain imported beer'' after ''United
    States'' and in text inserted '', or imported into the United
    States and transferred to a brewery free of tax under section
    5418,'' after ''United States''.
      Subsec. (a)(2). Pub. L. 105-206, Sec. 6014(a)(2), inserted ''and
    not transferred to a brewery free of tax under section 5418'' after
    ''United States''.
      1988 - Subsec. (a)(2). Pub. L. 100-647 added period at end.
      1986 - Subsec. (a)(2). Pub. L. 99-509 substituted ''if entered
    for warehousing, at the time of removal from the 1st such
    warehouse'' for ''if entered into customs custody, at the time of
    removal from such custody, and shall be paid under such regulations
    as the Secretary shall prescribe.''.
      1978 - Subsec. (a)(3). Pub. L. 95-458 inserted provision
    excluding from tax the beer exempt from tax under section 5053(e).
      1976 - Subsec. (a)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out ''or his delegate'' after ''Secretary''.
      Subsecs. (c), (d). Pub. L. 94-455, Sec. 1905(a)(5), redesignated
    subsec. (d) as (c) and struck out former subsec. (c) respecting
    stamps or other devices as evidence of payment of tax.
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Amendment by Pub. L. 105-206 effective, except as otherwise
    provided, as if included in the provisions of the Taxpayer Relief
    Act of 1997, Pub. L. 105-34, to which such amendment relates (see
    section 1421(c) of Pub. L. 105-34 set out as an Effective Date note
    under section 5418 of this title), see section 6024 of Pub. L.
    105-206, set out as a note under section 1 of this title.
                      EFFECTIVE DATE OF 1988 AMENDMENT
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-509 applicable to articles imported,
    entered for warehousing, or brought into the United States or a
    foreign trade zone after Dec. 15, 1986, see section 8011(c) of Pub.
    L. 99-509, set out as a note under section 5061 of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by Pub. L. 95-458 effective on first day of first
    calendar month beginning more than 90 days after Oct. 14, 1978, see
    section 2(c) of Pub. L. 95-458, set out as a note under section
    5042 of this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by section 1905(a)(5) of Pub. L. 94-455 effective on
    first day of first month which begins more than 90 days after Oct.
    4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note
    under section 5005 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5051, 5061, 5413 of this
    title.