26 U.S.C. § 5402: Definitions

Summary

Defines what counts as the brewery: the land and buildings named in the brewer’s notice. The brewery must be one continuous area unless public streets, waterways, carrier routes, or partitions split it; split parts must touch the divider. The Secretary can include nearby packing, loading, or storage areas under brewer control if they are close to packaging and won’t harm revenue. Brewer is defined in 5052(d).

Title 26, §5402

Internal Revenue Code, Source: USLM XML via OLRC

(a)Brewery

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)Brewer

For definition of brewer, see section 5052(d).

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.

§5402 Definitions

Summary

Title 26, §5402

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Citations & Metadata