26 U.S.C. § 5413
Section 5413 · Brewers procuring beer from other brewers
Amended 2 times on record
A brewer, under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5054.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Prior Provisions
A prior section 5413, 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”.
Cross References
Exemptions, see section 5113 of this title.
Imposition and rate of tax, see section 5091 of this title.