Page:United States Statutes at Large Volume 68A.djvu/715

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

675

PART II—OPERATIONS , '

Sec. Sec. Sec. Sec.

5411. 5412. 5413. 5414.

Use of brewery. Removal of beer in containers or by pipeline. Brewers procuring beer from other brewers. Removals from one brewery to another belonging to the same brewer. Sec. 5415. Records and returns. Sec. 5416. Definitions of bottle and bottling.

SEC. 5411. USE OF BREWERY.

The brewery shall be used under regulations to be prescribed by the Secretary or his delegate only for the purpose of producing beer, cereal beverages containing less than one-half of 1 percent of alcohol by volume, vitamins, ice, malt, malt sirup, and other by-products; of bottling beer and cereal beverages; of drying spent grain from the brewery; of recovering carbon dioxide and yeast; of producing and bottling soft drinks; and for such other purposes as the Secretary or his delegate by regulation may find will not jeopardize the revenue. The bottling of beer and cereal beverages shall be conducted only in the brewery bottle house which shall consist of a separate portion of the brewery designated for that purpose. SEC. 5412. REMOVAL OF BEER IN CONTAINERS OR BY PIPELINE. Beer may be removed from the brewery for consumption or sale only in hogsheads, barrels, kegs, bottles, and similar containers, marked, branded, and labeled in such manner as the Secretary or his delegate may by regulation require: Provided, That beer may be removed from the brewery by pipeline to contiguous industrial alcohol plants under section 5309. SEC. 5413. BREWERS PROCUlftNG BEER FROM OTHER BREWERS.

A brewer, under such regulations as the Secretary or his delegate shall prescribe, may obtain beer in his own hogsheads, barrels, and kegs, marked with his name and address, from another brewer, with taxpayment thereof to be by the producer in the manner prescribed by section 5055. SEC. 5414. REMOVALS FROM ONE BREWERY TO ANOTHER BELONGING TO THE SAME BREWER. Beer may be removed from one brewery to another brewery belonging to the same brewer, without payment of tax, and may be mingled with the beer of the second brewery, subject to such conditions, including payment of tax, and in such containers, as the Secretary or his delegate by regulations shall prescribe. SEC. 5415. RECORDS AND RETURNS. (a) RECORDS.—Every brewer shall keep records, in such form and containing such information as the Secretary or his delegate shall prescribe by regulation as necessary for protection of the revenue. These records shall be preserved for a period of at least two years after the date of the transactions to which they relate, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue ofl&cer. (b) RETURNS.—Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary or his delegate shall by regulation prescribe. § 5415(b)

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