Title 26 — Internal Revenue CodeRelease 119-73
§5402 Definitions
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter G— - Breweries › Part PART I— - ESTABLISHMENT › § 5402
Summary
Defines the brewery as the land and buildings listed in the brewer’s notice (brewer is defined in 5052(d)). The brewery must be one continuous area unless cut by public passageways or partitions, and any cut parts must touch. Nearby packing, loading, or storage may be added with approval if close to packaging and won’t risk revenue.
Full Legal Text
Title 26, §5402
Internal Revenue Code — Source: USLM XML via OLRC
(a)The brewery shall consist of the land and buildings described in the brewer’s notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging facilities may be approved by the Secretary as a part of the brewery if the revenue will not be jeopardized thereby.
(b)For definition of brewer, see section 5052(d).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5402, act Aug. 16, 1954, ch. 736, 68A Stat. 674, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2005—Subsec. (b). Pub. L. 109–59 substituted “section 5052(d)” for “section 5092”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1971—Subsec. (a). Pub. L. 91–673 inserted proviso to definition of “Brewery” that the continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions, with the exception that the Secretary approve facilities under the control of the brewer for case packing, loading, or storing, which are located within reasonable proximity to the brewery as a part of the brewery if the revenue will not be jeopardized thereby.
Statutory Notes and Related Subsidiaries
Effective Date
of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.
Effective Date
of 1971 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5402
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73