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. 5091 - Imposition and rate of tax

Every brewer shall pay a tax of ,000 per year in respect of each brewery.

Rules similar to the rules of section 5081(b) shall apply for purposes of subsection (a).

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1339; amended Pub. L. 100–203, title X, §10512(a)(2), Dec. 22, 1987, 101 Stat. 1330–448.)

Pub. 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provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed.

A prior section 5091, act Aug. 16, 1954, ch. 736, 68A Stat. 616, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

1987—Pub. L. 100–203 amended section generally. Prior to amendment, section read as follows: “Every brewer shall pay 0 a year in respect of each brewery; except that any brewer of less than 500 barrels a year shall pay the sum of a year. Any beer procured by a brewer in his own hogsheads, barrels, or kegs under the provisions of section 5413 shall be included in calculating the liability to brewers’ special tax of both the brewer who produces the same and the brewer who procures the same.”

Amendment by Pub. L. 100–203 effective Jan. 1, 1988, see section 10512(h) of Pub. L. 100–203, set out as an Effective Date note under section 5081 of this title.

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.