26 U.S.C. § 5402 — Definitions
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 117 words · no verdicts yet
This section describes the physical boundaries of a brewery. It also points to another section for the definition of “brewer.”
(a) Brewery. The brewery consists of the land and buildings listed in the brewer’s notice. The brewery must be one continuous area, except that public passageways, streets, highways, waterways, carrier rights-of-way, or partitions may separate parts. Separated parts must touch the thing dividing them and be next to one another. Even so, the Secretary* may approve nearby facilities controlled by the brewer* for packing cases, loading, or storage as part of the brewery if doing so will not endanger revenue.
(b) Brewer. Section 5052(d) defines “brewer.” This section does not define that term.
The brewery shall consist of the land and buildings described in the brewer’s notice. The continuity of the brewery must be unbroken except where separated by public passageways, streets, highways, waterways, or carrier rights-of-way, or partitions; and if parts of the brewery are so separated they must abut on the dividing medium and be adjacent to each other. Notwithstanding the preceding sentence, facilities under the control of the brewer* for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging* facilities may be approved by the Secretary* as a part of the brewery if the revenue will not be jeopardized thereby.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(b), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 109–59, title XI, § 11125(b)(17), Aug. 10, 2005, 119 Stat. 1956.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1389
- 1971Amended · Pub. L. 91-673 · 84 Stat. 2057
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1956
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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