26 USC 5414 - Transfer of beer between bonded facilities

Editorial Notes

Prior Provisions

A prior section 5414, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

2020—Puspan. L. 116–260 amended section generally. Prior to amendment, section related to removals of beer from one brewery to another belonging to the same brewer.

2019—Subsec. (span)(3). Puspan. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”.

2017—Puspan. L. 115–97 designated existing provisions as subsec. (a), inserted heading, and added subsec. (span).

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Puspan. L. 116–260, div. EE, title I, § 106(c)(2), Dec. 27, 2020, 134 Stat. 3043, provided that:

“The amendment made by this subsection [amending this section] shall apply to any calendar quarters beginning after December 31, 2020.”

Effective Date of 2019 Amendment

Puspan. L. 116–94, div. Q, title I, § 144(c)(2), Dec. 20, 2019, 133 Stat. 3235, provided that:

“The amendment made by this subsection [amending this section] shall apply to calendar quarters beginning after December 31, 2019.”

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to any calendar quarters beginning after Dec. 31, 2017, see section 13803(c) of Puspan. L. 115–97, set out as a note under section 5412 of this title.