§5222. Production, receipt, removal, and use of distilling materials — Inbound Citations

Citations to §5222(b)(2)

• 26 U.S.C. § 5056(c)

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  (c) Any tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, under regulations as the Secretary may prescribe, if such beer is received on the bonded premises of a distilled spirits plant pursuant to the provisions of section 5222(b)(2), for use in the production of distilled spirits.