
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5402]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
                         Subchapter G--Breweries
 
                          PART I--ESTABLISHMENT
 
Sec. 5402. Definitions


(a) Brewery

    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.

(b) Brewer

            For definition of brewer, see section 5092.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1389; 
amended Pub. L. 91-673, Sec. 3(b), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 
94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                            Prior Provisions

    A prior section 5402, act Aug. 16, 1954, ch. 736, 68A Stat. 674, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
    1971--Subsec. (a). Pub. L. 91-673 inserted proviso to definition of 
``Brewery'' that the continuity of the brewery must be unbroken except 
where separated by public passageways, streets, highways, waterways, or 
carrier rights-of-way, or partitions, with the exception that the 
Secretary approve facilities under the control of the brewer for case 
packing, loading, or storing, which are located within reasonable 
proximity to the brewery as a part of the brewery if the revenue will 
not be jeopardized thereby.


                    Effective Date of 1971 Amendment

    Amendment by Pub. L. 91-673 effective on first day of first calendar 
month which begins more than 90 days after Jan. 12, 1971, see section 5 
of Pub. L. 91-673, set out as a note under section 5056 of this title.
