Source: http://www.law.cornell.edu/uscode/text/26/5054?quicktabs_8=0
Timestamp: 2013-12-10 18:58:43
Document Index: 4691902

Matched Legal Cases: ['§ 5054', '§ 5054', '§ 5054', '§ 201', '§ 1905', '§ 2', '§ 8011', '§ 1018', '§ 6014', '§ 6014', '§ 6014', '§ 1905']

26 USC § 5054 - Determination and collection of tax on beer | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle E › Chapter 51 › Subchapter A › Part I › Subpart D › § 5054 › prevnext
26 USC § 5054 - Determination and collection of tax on beer
The tax on any beer produced in the United States shall be due and payable immediately upon production unless—
such production is exempt from tax under sections [1]
5053(e) (relating to beer for personal or family use).
(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1334; amended Pub. L. 94–455, title XIX, §§ 1905(a)(5), 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95–458, § 2(b)(2)(B),Oct. 14, 1978, 92 Stat. 1256; Pub. L. 99–509, title VIII, § 8011(b)(2),Oct. 21, 1986, 100 Stat. 1953; Pub. L. 100–647, title I, § 1018(u)(19),Nov. 10, 1988, 102 Stat. 3591; Pub. L. 105–206, title VI, § 6014(a)(1), (2),July 22, 1998, 112 Stat. 820.)
A prior section 5054, act Aug. 16, 1954, ch. 736, 68A Stat. 613, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Provisions similar to those comprising subsecs. (a)(1), (2) and (b) to (d) of this section were contained in prior sections 5055 and 5057(a), act Aug. 16, 1954, ch. 736, 68A Stat. 613, prior to the general revision of this chapter by Pub. L. 85–859.
1998—Subsec. (a)(1). Pub. L. 105–206, § 6014(a)(1), in heading inserted “; certain imported beer” after “United States” and in text inserted “, or imported into the United States and transferred to a brewery free of tax under section 5418,” after “United States”.
Subsec. (a)(2). Pub. L. 105–206, § 6014(a)(2), inserted “and not transferred to a brewery free of tax under section 5418” after “United States”.
1988—Subsec. (a)(2). Pub. L. 100–647added period at end.
1986—Subsec. (a)(2). Pub. L. 99–509substituted “if entered for warehousing, at the time of removal from the 1st such warehouse” for “if entered into customs custody, at the time of removal from such custody, and shall be paid under such regulations as the Secretary shall prescribe.”.
1978—Subsec. (a)(3). Pub. L. 95–458inserted provision excluding from tax the beer exempt from tax under section 5053
Subsecs. (c), (d). Pub. L. 94–455, § 1905(a)(5), redesignatedsubsec. (d) as (c) and struck out former subsec. (c) respecting stamps or other devices as evidence of payment of tax.
Amendment by Pub. L. 105–206effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates (see section 1421(c) ofPub. L. 105–34set out as an Effective Date note under section 5418 of this title), see section 6024 ofPub. L. 105–206, set out as a note under section 1 of this title.
Amendment by section 1905(a)(5) ofPub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) ofPub. L. 94–455, set out as a note under section 5005 of this title.