2006 US 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
Sec. 5092 - Definition of brewer
View Metadata| Publication Title | United States Code, 2006 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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 Sec. 5092 - Definition of brewer |
| Contains | section 5092 |
| Date | 2006 |
| Laws in Effect as of Date | January 3, 2007 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | 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. |
| Statutes at Large References | 72 Stat. 1339 92 Stat. 1256 119 Stat. 1953 |
| Public Law References | Public Law 85-859, Public Law 95-458, Public Law 109-59 |
§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.)
Repeal of SectionPub. L. 109–59, title XI, §11125(a)(1)(B), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed.
Prior ProvisionsA 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.
Amendments1978—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 AmendmentAmendment 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.
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