Title 26 — Internal Revenue CodeRelease 119-73
§5412 Removal of Beer in Containers or by Pipeline
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter G— Breweries › Part II— OPERATIONS › § 5412
Summary
Beer can leave a brewery for sale or consumption only in containers that are marked, branded, or labeled the way federal regulations require. There are two exceptions: beer may be moved between breweries or for certain other approved purposes under a separate rule, and it may be sent by pipeline to a distilled spirits plant next door.
Full Legal Text
Title 26, §5412
Internal Revenue Code — Source: USLM XML via OLRC
Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under section 5222.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5412, 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
2017—Pub. L. 115–97 inserted “pursuant to section 5414 or” before “by pipeline”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1971—Pub. L. 91–673 substituted “packages,” for “barrels, kegs, bottles,”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2017 Amendment Pub. L. 115–97, title I, § 13803(c), Dec. 22, 2017, 131 Stat. 2173, provided that: “The
Amendments
made by this section [amending this section and section 5414 of this title] shall apply to any calendar quarters beginning after December 31, 2017.”
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. § 5412
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73