26 USC 5092: Definition of brewer

26 USC 5092: Definition of brewer Text contains those laws in effect on January 4, 1995

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART II-OCCUPATIONAL TAXSubpart B-Brewer

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§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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1339 ; amended Pub. L. 95–458, §2(b)(3), Oct. 14, 1978, 92 Stat. 1256 .)

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.

Section Referred to in Other Sections

This section is referred to in sections 5052, 5402 of this title.