Internal Revenue Code:Sec. 5092. Definition of brewer
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
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. 5092. Definition of brewer
Every person who brews beer (except a person who produces only
beer exempt from tax under section 5053(e)) and every person who
produces beer for sale shall be deemed to be a brewer.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1339; amended Pub. L. 95-458, Sec. 2(b)(3), Oct. 14, 1978, 92 Stat.
1256.)
Miscellaneous
PRIOR PROVISIONS
A prior section 5092, act Aug. 16, 1954, ch. 736, 68A Stat. 617,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 85-859.
AMENDMENTS
1978 - Pub. L. 95-458 inserted provision which excludes from
definition of brewer a person who produces beer exempt from tax
under section 5053(e).
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-458 effective on the first day of the
first calendar month beginning more than 90 days after Oct. 14,
1978, see section 2(c) of Pub. L. 95-458, set out as a note under
section 5042 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5052, 5402 of this title.
