§5414 Transfer of Beer Between Bonded Facilities

Summary

Lets breweries move beer to another brewery without paying tax right away. The beer can be mixed with the receiving brewery’s beer. The Secretary will make rules about the conditions, tax payment, and what containers are allowed. This rule covers three situations: (1) moves between breweries owned by the same brewer; (2) moves between corporations when one controls the other or the same person(s) control both; and (3) moves between independent breweries when the sender gives up all interest in the beer and the receiver accepts responsibility for the tax. For (3), the tax relief begins when the beer leaves the sender’s premises or when the sender gives up its interest, whichever happens later.