26 USC 5054 - Determination and collection of tax on beer

U.S Code last checked for updates: Nov 23, 2024

§ 5054.

Determination and collection of tax on beer

(a)

Time of determination

(1)

Beer produced in the United States; certain imported beer

(2)

Beer imported into the United States

(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 section 5053(e) (relating to beer for personal or family use).

(4)

Unlawfully imported beer

(b)

Tax on returned beer

(c)

Applicability of other provisions of law

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1334; amended Pub. L. 94–455, title XIX, §§ 1905(a)(5), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95–458, § 2(b)(2)(B), Oct. 14, 1978, 92 Stat. 1256; Pub. L. 99–509, title VIII, § 8011(b)(2), Oct. 21, 1986, 100 Stat. 1953; Pub. L. 100–647, title I, § 1018(u)(19), Nov. 10, 1988, 102 Stat. 3591; Pub. L. 105–206, title VI, § 6014(a)(1), (2), July 22, 1998, 112 Stat. 820; Pub. L. 115–141, div. U, title IV, § 401(a)(239), Mar. 23, 2018, 132 Stat. 1195.)

cite as: 26 USC 5054