26 USC § 5412 - Removal of beer in containers or by pipeline

---
identifier: "/us/usc/t26/s5412"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5412 - Removal of beer in containers or by pipeline"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5412"
section_name: "Removal of beer in containers or by pipeline"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "G"
subchapter_name: "Breweries"
part_number: "II"
part_name: "OPERATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(d), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 115–97, title I, § 13803(b), Dec. 22, 2017, 131 Stat. 2173.)"
---


# § 5412. Removal of beer in containers or by pipeline

Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under section 5222.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 91–673, § 3(d), Jan. 12, 1971, 84 Stat. 2057; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 115–97, title I, § 13803(b), Dec. 22, 2017, 131 Stat. 2173.)

## Editorial Notes

### Prior Provisions

A prior section 5412, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

2017— inserted “pursuant to section 5414 or” before “by pipeline”.

1976— struck out “or his delegate” after “Secretary”.

1971— substituted “packages,” for “barrels, kegs, bottles,”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2017 Amendment

> “The amendments made by this section [amending this section and
> 
> ] shall apply to any calendar quarters beginning after
> 
> .”

, , , provided that:

### Effective Date of 1971 Amendment

Amendment by  effective on first day of first calendar month which begins more than 90 days after , see , set out as a note under .