Internal Revenue Code:Sec. 5091. Imposition and rate of tax

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART II - OCCUPATIONAL TAX
          Subpart B - Brewer
        

Statute

    Sec. 5091. Imposition and rate of tax
 
    (a) General rule
      Every brewer shall pay a tax of $1,000 per year in respect of
    each brewery.
    (b) Reduced rates for small brewers
      Rules similar to the rules of section 5081(b) shall apply for
    purposes of subsection (a).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1339; amended Pub. L. 100-203, title X, Sec. 10512(a)(2), Dec. 22,
    1987, 101 Stat. 1330-448.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5091, act Aug. 16, 1954, ch. 736, 68A Stat. 616,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1987 - Pub. L. 100-203 amended section generally.  Prior to
    amendment, section read as follows: ''Every brewer shall pay $110 a
    year in respect of each brewery; except that any brewer of less
    than 500 barrels a year shall pay the sum of $55 a year.  Any beer
    procured by a brewer in his own hogsheads, barrels, or kegs under
    the provisions of section 5413 shall be included in calculating the
    liability to brewers' special tax of both the brewer who produces
    the same and the brewer who procures the same.''
                      EFFECTIVE DATE OF 1987 AMENDMENT
      Amendment by Pub. L. 100-203 effective Jan. 1, 1988, see section
    10512(h) of Pub. L. 100-203, set out as an Effective Date note
    under section 5081 of this title.
                               EFFECTIVE DATE
      Section effective July 1, 1959, see section 210(a)(1) of Pub. L.
    85-859, set out as a note under section 5001 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 5671 of this title.