alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
**Exhibit 10.5**

 

**TRADEMARK LICENSE EXTENSION AGREEMENT**

 

This Extension Agreement dated as of August 1, 2004 is by and betweenHallmark Licensing, Inc. (“Hallmark Licensing”) and Crown Media United States,LLC (“Crown US”).

 

WHEREAS, Crown US and Hallmark Licensing have previously entered intothat certain Amended and Restated Trademark License Agreement between theparties dated as of March 17, 2001 as extended on November 30, 2002 and as ofAugust 28, 2003 (the “License Agreement”); and

 

WHEREAS, the parties desire to further extend the term of the LicenseAgreement;

 

NOW, THEREFORE, Crown US and Hallmark Licensing hereby agree asfollows:

 

The term of the License Agreement shall be extended for an additionalperiod terminating on September 1, 2005, subject to any earlier terminationpursuant to the terms of the License Agreement.

 

All other terms and conditions of the License Agreement will remainunchanged and in full force and effect.

 

IN WITNESS WHEREOF, the parties hereto have executed this ExtensionAgreement as of the date set forth above.

 

 
| HALLMARK  LICENSING, INC.       |                            |
|---------------------------------|---------------------------------|
|                            |                            |   |
| By:                             |    /s/ Deanne  Stedem |   |
|                            |                            |   |
|                            |                            |   |
| Title:                          |   Vice President           |   |
|                            |                            |   |
|                            |                            |   |
| CROWN MEDIA  UNITED STATES, LLC |
|                            |                            |   |
| By:                             |    /s/ C. Stanford    |   |
|                            |    C. Stanford        |   |
|                            |                            |   |
| Title:                          |   Vice President           |   |
|                                 |                                 |  |  |  |  |

 

----
1

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5

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9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY HIGH

 1,017

 1,024

 1,057

 1,073

 1,047

 1,071

 1,141

 1,177

 1,162

 1,164

 1,190

 1,220

 1,215

 1,195

 1,159

 1,149

 1,120

 1,127

 1,116

 1,089

 1,092

 1,146

 1,186

 1,173

 1,172

 1,198

 1,225

 1,232

 1,274

 1,353

 1,315

 792

 803

 808

 822

 837

 842

 860

 886

 902

 898

 916

 922

 920

 922

 940

 942

 955

 960

 941

 950

 959

 946

 929

 951

 959

 961

 960

 965

 964

 969

 985

 864

 881

 893

 909

 914

 920

 945

 965

 971

 982

 997

 1,019

 1,024

 1,029

 1,015

 1,013

 1,006

 1,008

 1,003

 1,006

 1,006

 1,012

 1,011

 1,011

 1,019

 1,034

 1,050

 1,063

 1,072

 1,110

 1,127

LOW MEAN

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

JANUARY 2014 WATER QUALITY REPORT RUN DATE: June 6, 2014

ELECTRICAL CONDUCTIVITY, UMHOS 

Comments:

0 reading indicates that the station was out of service.

HOLLAND TRACT ON OLD RIVER
1

2

3

4

5

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7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

DAY HIGH

 261

 261

 257

 254

 254

 265

 278

 301

 300

 300

 299

 301

 304

 315

 352

 355

 362

 365

 361

 374

 371

 374

 379

 398

 396

 399

 407

 414

 431

 450

 238

 236

 239

 244

 242

 244

 252

 260

 268

 275

 272

 279

 283

 283

 287

 287

 292

 298

 295

 299

 302

 315

 319

 322

 326

 334

 337

 346

 359

 366

 253

 249

 250

 249

 250

 256

 266

 280

 283

 285

 287

 291

 293

 296

 312

 315

 325

 330

 328

 337

 339

 347

 350

 355

 358

 363

 368

 374

 390

 401

LOW MEAN

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

JUNE 2016 WATER QUALITY REPORT RUN DATE: July 25, 2016

ELECTRICAL CONDUCTIVITY, UMHOS 

Comments:

0 reading indicates that the station was out of service.

FARRAR PARK AT DUTCH SLOUGH
### §4362. Application to Canada and Mexico

Pursuant to article 10.10 of the USMCA (as defined in section 4502 of this title) and section 4588 of this title, this subchapter and the amendments made by this title 1 shall apply with respect to goods from Canada and Mexico.

(Pub. L. 114–125, title IV, §403, Feb. 24, 2016, 130 Stat. 156; Pub. L. 116–260, div. O, title VI, §602(c), Dec. 27, 2020, 134 Stat. 2153.)

#### **Editorial Notes**

#### References in Text

This subchapter, referred to in text, was in the original "this title", meaning title IV of Pub. L. 114–125, Feb. 24, 2016, 130 Stat. 155, which is classified principally to this subchapter. For complete classification of title IV to the Code, see section 401 of Pub. L. 114–125, set out as a Short Title note under section 4301 of this title and Tables.

The amendments made by this title, referred to in text, mean the amendments made by title IV of Pub. L. 114–125, Feb. 24, 2016, 130 Stat. 155. For complete classification of title IV to the Code, see section 401 of Pub. L. 114–125, set out as a Short Title note under section 4301 of this title and Tables.

#### Amendments

2020—Pub. L. 116–260 substituted "article 10.10 of the USMCA (as defined in section 4502 of this title) and section 4588 of this title" for "article 1902 of the North American Free Trade Agreement and section 3438 of this title".

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date of 2020 Amendment

Amendment by Pub. L. 116–260 effective July 1, 2020, see section 602(g) of div. O of Pub. L. 116–260, set out as a note under section 2578b of this title.

1 See References in Text note below.
Government RegulatoryImpact Model8/29/2006Copy of CAC_GRIM_v3.xlsRETURN ON INVESTED CAPITAL (ROIC)0%2%4%6%8%10%12%14%16%2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2031Central ACs and Heat Pumps

ROICBaseStandard
Exhibit 32.1



CERTIFICATION PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002





In connection with the quarterly report of Paramco Financial Group, Inc. (the Company) on Form 10-QSB for the period ended September 30, 2004 as filed with the Securities and Exchange Commission on the date hereof (the Report), I, R. Michael Reyna, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:



(1)

The Report fully complies with the requirements of Section 13(a) or 15(d)

of the Securities Exchange Act of 1934; and



(2)

The information contained in the Report fairly presents, in all material  respects, the financial condition and results of operations of the Company.



A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.







Date:  January 19, 2005



By:/s/ R. Michael Reyna

R. Michael Reyna

Chief Executive Officer
#### § 24.122 Change in name of proprietor or trade name.

Where there is to be a change in the name of the proprietor or operating trade name, the proprietor shall file an amended application and, if a basic permit has been issued under the Federal Alcohol Administration Act (49 Stat. 978; 27 U.S.C. 203), an application for amendment of the basic permit. Where there is a change in or addition of a trade name, the proprietor shall file an amended application or, if a basic permit has been issued under the Federal Alcohol Administration Act (49 Stat. 978; 27 U.S.C. 203), an application for amendment of the basic permit. Operations under a new name may not be conducted before approval of the amended application or issuance of an amended permit, as the case may be.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended (26 U.S.C. 5356))

(Approved by the Office of Management and Budget under control number 1512-0058)
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 585.81

 584.05

 585.04

 585.32

 582.59

 582.26

 584.94

 583.98

 586.22

 585.79

 585.87

 585.88

 586.01

 585.30

 584.15

 584.06

 582.99

 583.85

 584.28

 584.31

 585.19

 584.41

 584.69

 585.06

 584.24

 584.53

 585.61

 583.04

 581.83

 579.80

 585.08

 23,016

 21,921

 22,532

 22,708

 21,038

 20,841

 22,470

 21,878

 23,275

 23,003

 23,053

 23,060

 23,141

 22,695

 21,983

 21,927

 21,277

 21,799

 22,063

 22,081

 22,626

 22,143

 22,316

 22,545

 22,038

 22,217

 22,890

 21,307

 20,586

 19,412

 22,557

STORAGE

+132

-1,095

+611

+176

-1,670

-197

+1,629

-592

+1,397

-272

+50

+7

+81

-446

-712

-56

-650

+522

+264

+18

+545

-483

+173

+229

-507

+179

+673

-1,583

-721

-1,174

+3,145

CHANGE

4,198

3,491

4,352

4,119

3,219

3,983

4,945

3,908

4,812

3,788

3,748

3,790

3,857

3,520

3,364

3,701

3,380

3,964

3,851

3,719

3,981

3,458

3,785

3,821

3,454

3,785

4,058

3,064

3,366

3,130

5,305

INFLOW

 4,046

 3,956

 3,957

 3,944

 3,975

 3,996

 4,039

 4,121

 4,022

 3,839

 3,638

 3,700

 3,730

 3,659

 3,637

 3,644

 3,622

 3,615

 3,632

 3,625

 3,619

 3,616

 3,612

 3,620

 3,624

 3,610

 3,629

 3,773

 3,644

 3,636

 3,633

POWER

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

 85

FISHTRAP

 0

 2

 2

 1

 1

 1

 0

 0

 1

 1

 0

 1

 1

 1

 1

 0

 1

 1

 1

 0

 2

 1

 1

 1

 1

 0

 5

 4

 0

 1

 1

C.F.S.

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

JANUARY 2005 KESWICK RESERVOIR DAILY OPERATIONS RUN DATE: February 22, 2005

RES.

EVAP

C.F.S.

COMPUTED*

ACRE-FEET

RELEASE - C.F.S. 

TOTALS -327 118,916 116,413 0 2,635 33

ACRE-FEET -327 235,870 230,905 0 5,227 65

SUMMARY

RELEASE (ACRE-FEET)

POWER 230,905

SPILL 0

 22,884

FISH TRAP 5,227

SPRING

CR. P. P.

RELEASE (1)

 1,563

 877

 561

 273

 291

 289

 265

 235

 226

 299

 266

 277

 267

 260

 277

 256

 245

 152

 14

 14

 14

 14

 14

 14

 152

 1,557

 593

 1,208

 1,394

 1,348

 1,247

 14,462

 28,685

*COMPUTED INFLOW IS SUM OF CHANGE IN STORAGE, RELEASES, AND EVAPORATION.

(1) EVAPORATION RECORDS TAKEN FROM SHASTA PAN.

SHASTA

RELEASE

C.F.S

 1,705

 1,856

 3,161

 3,304

 2,453

 3,124

 3,985

 3,163

 4,166

 3,056

 2,977

 3,145

 3,265

 2,975

 2,822

 3,193

 2,796

 3,328

 3,352

 3,245

 3,549

 3,076

 3,413

 3,422

 2,936

 1,480

 2,739

 901

 1,229

 971

 3,519

 88,306

 175,155

Table 8
Editorial Note on Part 13
Editorial Note: Nomenclature changes to part 13 appear by T.D. ATF-449, 66 FR 19085, Apr. 13, 2001.

§ 13.45 Final decision after appeal. ( a ) *Issuance of decision.* After considering any written arguments or evidence presented by the certificate holder or the holder's representative, the appropriate TTB officer must issue a final decision. If the decision is to revoke the certificate of label approval, certificate of exemption from label approval, or distinctive liquor bottle approval, a letter must be issued explaining the basis for the revocation, and the specific laws or regulations relied upon in determining that the label or bottle was not in conformance with law or regulations. If the decision is to withdraw the proposed revocation, a letter explaining the decision must be sent.
( b ) *Time limits for decision.* Within 90 days of receipt of an appeal, the appropriate TTB officer must notify the holder whether the appeal has been granted or denied. If a certificate holder requests an informal conference as part of an appeal, as authorized in § 13.71, the 90-day period will begin 10 days after the date of the conference to allow for consideration of any written arguments, facts or evidence submitted after the conference. The appropriate TTB officer may extend this period of time once by an additional 90 days if he or she finds that unusual circumstances require additional time to consider the issues presented by an appeal. If the appropriate TTB officer extends the period, he or she must notify the holder by letter, briefly explaining the issues presented by the label. The final decision after appeal will be the final decision of TTB.
[T.D. ATF-406, 64 FR 2129, Jan. 13, 1999, as amended by T.D. ATF-449, 66 FR 19086, Apr. 13, 2001]
### SUBCHAPTER XII—MUSEUM OF AFRICAN ART
#### In the Matter of the Claim of Feodor Von Raitz, Appellant, v. Samuel T. Gilford and Ella B. Saltonstall, as Executors, etc., of Mary W. Parkin, Deceased, Respondents.

Judgment affirmed, with costs. No opinion. Present — Ingraham, P. J., McLaughlin, Laughlin, Dowling and Hotchkiss, JJ.
##### 



Exhibit 31.1 CERTIFICATION PURSUANT TO RULE 13a-14 UNDER THE SECURITIES EXCHANGE ACT OF 1934 I, Theodore W. Darnall, certify that:  1)
    
    I have reviewed this annual report on Form 10-K of Westin
Hotels Limited Partnership;2)
    
    Based on my knowledge, this report does not contain any
untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect
to the period covered by this report;3)
    
    Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all
material respects the financial condition, results of operations and
cash flows of the registrant as of, and for, the periods presented
in this report;4)
    
    The registrants other certifying officer and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) for the registrant and have:  (a)
    
    Designed such disclosure controls and
procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material
information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which
this report is being prepared;(b)
    
    Evaluated the effectiveness of the registrants
disclosure controls and procedures and presented in this
report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and(c)
    
    Disclosed in this report any change in the
registrants internal control over financial reporting that
occurred during the registrants most recent fiscal quarter
(the registrants fourth fiscal quarter in the case of an
annual report) that has materially affected, or is reasonably
likely to materially affect, the registrants internal control
over financial reporting; and




---



##### 



5)
    
    The registrants other certifying officer and I have
disclosed, based on our most recent evaluation of internal control
over financial reporting, to the registrants auditors and the audit
committee of the registrants board of directors (or persons
performing the equivalent functions);  (a)
    
    All significant deficiencies and material
weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely
affect the registrants ability to record, process, summarize
and report financial information; and(b)
    
    Any fraud, whether or not material, that involves
management or other employees who have a significant role in
the registrants internal control over financial reporting. Date: March 11, 2004 /s/ THEODORE W. DARNALL
Theodore W. Darnall
Principal Executive Officer of
Westin Realty Corp., the
General Partner of Westin
Hotels Limited Partnership
###### Editorial Note on Part 22

#### Editorial Note:

Nomenclature changes to part 22 appear by T.D. ATF-435, 66 FR 5476, Jan. 19, 2001 and T.D. ATF-463 and T.D. ATF-462, 66 FR 42733, 42736, Aug. 15, 2001.

#### § 22.114 Alcohol received from the General Services Administration.

Any nonprofit charitable institution holding a permit on Form 5150.9, and receiving alcohol from the General Services Administration under the provisions of 26 U.S.C. 5688(a)(2)(B), shall include any quantity of alcohol received in computing the quantity of tax-free alcohol that may be procured under its permit during the calendar year. The alcohol, on receipt, shall be placed in the storage facilities prescribed in § 22.91 and kept there under lock until withdrawn for use.
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2

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10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

DAY HIGH

 459

 456

 452

 459

 459

 463

 464

 459

 452

 449

 442

 439

 433

 432

 430

 428

 428

 433

 435

 430

 431

 426

 423

 421

 415

 403

 415

 417

 425

 430

 414

 406

 396

 418

 422

 425

 429

 427

 427

 421

 405

 411

 415

 419

 418

 397

 377

 403

 402

 399

 404

 381

 409

 408

 383

 381

 382

 403

 398

 404

 442

 436

 429

 433

 436

 440

 443

 444

 441

 436

 430

 426

 425

 427

 426

 420

 416

 421

 423

 418

 418

 417

 417

 414

 403

 390

 402

 412

 414

 418

LOW MEAN

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

APRIL 2021 WATER QUALITY REPORT RUN DATE: May 5, 2021

ELECTRICAL CONDUCTIVITY, UMHOS 

Comments:

0 reading indicates that the station was out of service.

FARRAR PARK AT DUTCH SLOUGH
###### Editorial Note on Part 28

#### Editorial Note:

Nomenclature changes to part 28 appear by T.D. ATF-477, 67 FR 18087 through 18090, Apr. 15, 2002.

#### § 28.38 Action by district director of customs.

On receipt of the appropriate TTB officer's authorization for destruction of the liquor, or his disapproval of the application for destruction, the district director of customs shall act upon the exporter's application on Zone Form E and dispose of it in accordance with the applicable provisions of Customs Regulations (19 CFR chapter I). Where the appropriate TTB officer has authorized the destruction of the liquor, such destruction shall be accomplished under customs supervision.

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 1,197.46

 1,197.43

 1,197.40

 1,197.36

 1,197.33

 1,197.31

 1,197.29

 1,197.16

 1,197.03

 1,196.90

 1,196.77

 1,196.64

 1,196.52

 1,196.38

 1,196.25

 1,196.11

 1,195.98

 1,195.84

 1,195.70

 1,195.56

 1,195.42

 1,195.28

 1,195.14

 1,195.00

 1,194.86

 1,194.73

 1,194.58

 1,194.44

 1,194.31

 1,194.16

 1,194.02

 46.96

 46.91

 46.86

 46.79

 46.74

 46.70

 46.67

 46.44

 46.22

 45.99

 45.77

 45.55

 45.35

 45.11

 44.89

 44.65

 44.44

 44.20

 43.97

 43.74

 43.51

 43.27

 43.04

 42.81

 42.58

 42.37

 42.13

 41.90

 41.69

 41.45

 41.22

STORAGE

-0.07

-0.05

-0.05

-0.07

-0.05

-0.04

-0.04

-0.23

-0.23

-0.22

-0.22

-0.22

-0.20

-0.24

-0.22

-0.24

-0.22

-0.23

-0.23

-0.23

-0.23

-0.23

-0.23

-0.23

-0.23

-0.21

-0.24

-0.23

-0.21

-0.24

-0.23

CHANGE

-5

2

9

0

-1

8

13

10

10

13

6

8

11

-2

8

-6

4

-2

-2

2

3

-1

-5

-4

0

9

0

0

7

-10

1

INFLOW

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 15

 15

 15

 15

 15

 15

 15

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

 102

OUTLET

 15

 13

 20

 20

 10

 11

 16

 21

 21

 22

 15

 17

 12

 15

 17

 12

 12

 13

 13

 17

 18

 14

 10

 11

 12

 13

 21

 12

 11

 11

 13

C.F.S.

 .27

 .24

 .36

 .36

 .18

 .20

 .29

 .38

 .38

 .39

 .27

 .30

 .21

 .27

 .32

 .22

 .23

 .24

 .25

 .31

 .33

 .26

 .18

 .20

 .23

 .24

 .40

 .22

 .22

 .22

 .25

INCHES

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

PRECIP

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-ORLAND PROJECT-CALIFORNIA

JULY 2008 EAST PARK RESERVOIR DAILY OPERATIONS RUN DATE: 09/04/2008

IN LAKE

EVAPORATION

INCHES

C.F.S.

COMPUTED*

1000 ACRE-FEET

RELEASE - C.F.S.

TOTALS -5.81 86 2,553 0 458 8.42 .00

ACRE-FEET -5,810 171 5,064 0 908

COMMENTS:

* COMPUTED INFLOW IS THE SUM OF CHANGE IN STORAGE, RELEASES AND EVAPORATION.

DATA BASED ON 24 HOUR PERIOD ENDING 0800 AM.

SUMMARY RELEASE (ACRE-FEET)

SPILL 0

OUTLET

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 47.03
EXHIBIT 32.1
  Certification
    Pursuant to
 18 U.S.C. Section 1350,
 as Adopted Pursuant to Section 906
 of The Sarbanes-Oxley Act of 2002
  Not Filed Pursuant to the Securities Exchange Act of 1934
  10-K
      By:
    /s/  William
    E. Crow  Chief Executive Officer and President
Editorial Note on Part 21
Editorial Notes: Nomenclature changes to part 21 appear by T.D. ATF-435, 66 FR 5475, Jan. 19, 2001. Nomenclature changes to part 21 appear by 81 T.D. TTB-140, 81 FR Aug. 30, 2016.

§ 21.115 Kerosene (deodorized). ( a ) *Distillation range.* No distillate should come over below 340 °F. and none above 570 °F.
( b ) *Flash point.* 155 °F. minimum.
[T.D. ATF-133, 48 FR 24673, June 2, 1983. Redesignated by T.D. ATF-442, 66 FR 12854, Mar. 1, 2001]
###### Editorial Note on Part 25

#### Editorial Note:

Nomenclature changes to part 25 appear by T.D. ATF-437, 66 FR 5478, 5479, Jan. 19, 2001.

#### § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

Each brewer who has paid tax on beer by return, Form 5000.24, at the reduced rate of tax during a calendar year, but whose production (or the production of a controlled group of brewers of which the brewer is a member) exceeds 2,000.000 barrels of beer in that calendar year, is no longer eligible to pay tax on beer at the reduced rate of tax for any beer removed that calendar year for consumption or sale. The brewer shall make a tax adjustment for the payment of additional tax no later than the return period in which production (or the production of a controlled group of brewers of which the brewer is a member) exceeds 2,000,000 barrels of beer. The adjustment will be determined by multiplying the difference between the higher and lower rates of tax applicable to beer by the number of barrels removed by the brewer that year at the reduced rate of tax. The brewer shall make tax adjustments for all breweries where tax was paid at the lower rate that year, and shall include interest payable from the date on which tax was paid at the lower rate. In the case of a controlled group of brewers whose production exceeds 2,000,000 barrels of beer, all member brewers who paid tax at the lower rate shall make tax adjustments as determined in this section.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (26 U.S.C. 5051))