§5054. Determination and collection of tax on beer — Inbound Citations
26 U.S.C. § 5054
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 5054 as a whole
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(b) Nothing contained in this subpart or subchapter G shall be construed to authorize an assessment on the quantity of materials used in producing or purchased for the purpose of producing beer, nor shall the quantity of materials so used or purchased be evidence, for the purpose of taxation, of the quantity of beer produced; but the tax on all beer shall be paid as provided in section 5054, and not otherwise; except that this subsection shall not apply to cases of fraud, and nothing in this subsection shall have the effect to change the rules of law respecting evidence in any prosecution or suit.
Citations to §5054(a)(3)
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(c) The production of any beer at any place in the United States shall be subject to tax at the rate prescribed in subsection (a) and such tax shall be due and payable as provided in section 5054(a)(3) unless—(1) such beer is produced in a brewery qualified under the provisions of subchapter G, or(2) such production is exempt from tax under section 5053(e) (relating to beer for personal or family use).
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(5) section 5054(a)(3) or (4), or