---
kind: "section"
citation: "26 U.S.C. § 5413"
title: "26"
title_heading: "Internal Revenue Code"
number: "5413"
heading: "Brewers procuring beer from other brewers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5413"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter G — Breweries"
  - "Part II — Operations"
---

# §5413. Brewers procuring beer from other brewers


A [brewer](/usc/26/5052.md?p=d), under such regulations as the Secretary shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another [brewer](/usc/26/5052.md?p=d), with taxpayment thereof to be by the producer in the manner prescribed by section 5054.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5413, act Aug. 16, 1954, ch. 736, 68A Stat. 675, 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”.