Page:United States Statutes at Large Volume 92 Part 1.djvu/1310

 92 STAT. 1256

Limitation.

"Adult."

PUBLIC LAW 95-458—OCT. 14, 1978 ing subsection (e) as subsection (f) and by inserting after subsection (d) the following new section: "(e) BEER FOR PERSONAL OR FAMILY USE.—Subject to regulation prescribed by the Secretary, any adult may, without payment of tax, produce beer for personal or family use and not for sale. The aggregate amount of beer exempt from tax under this subsection with respect to any household shall not exceed— " (1) 200 gallons per calendar year if there are 2 or more adults in such household, or " (2) 100 gallons per calendar year if there is only 1 adult in such household. For purposes of this subsection, the term 'adult' means an individual who has attained 18 years of age, or the mininmm age (if any) established by law applicable in the locality in which the household is situated at which beer may be sold to individuals, whichever is greater.". (2)

ILLEGALLY PRODUCED BEER.—

26 USC 5051.

(A) Section 5051 of such Code (relating to imposition and rate of tax) is amended by adding at the end thereof the following new subsection: "(c) ILLEGALLY PRODUCED BEER.—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 26 USC 5054. as provided in section 5054(a)(3) unless— "(1) such beer is produced in a brewery ({ualified under the 26 USC 5401. provisions of subchapter G, or 26 USC 5053. «^2) such production is exempt from tax under section 5053(e) ~ (relating to beer for personal or family use).". '• (B) Section 5054(a)(3) of such Code (relating to illegally produced beer) is amended to read as follows: "(3) ILLEGALLY PRODUCED BEER.—The tax on any beer produced in the United States shall be due and payable immediately .S*ilc:)?IJ oS upon production unless— "(A) such beer is produced in a brewery qualified under the provisions of subchapter G, or fe'u " (B) such production is exempt from tax under sections 5053(e) (relating to beer for personal or family use).". 26 USC 5092. (3) DEFINITION OF BREWER.—Section 5092 of such Code (defining brewer) is amended to read as follows: "SEC. 5092. DEFINITION OF BREWER. "Every person who brews beer (except a person who produces only beer exempt from tax under section 5053(e)) and every person who produces beer for sale shall be deemed to be a brewer.". (4) EXEMPTION FROM CERTAIN PROVISIONS RELATING TO DISTILLING

26 USC 5222.

MATERIALS.—Section 5222(a)(2)(C) of such Code (relating to certain exemptions) is amended by striking out "; or" and inserting in lieu thereof "or 5053 (e); or". (5) PENALTY FOR UNLAWFUL PRODUCTION OF BEER.—

26 USC 5674. .-.^.^,,.,:..

(A) Section 5674 of such Code (relating to penalty for unlawful removal of beer) is amended to read as follows: "SEC. 5674. PENALTY FOR UNLAWFUL PRODUCTION OR REMOVAL OF BEER. "(a) UNLAWFUL PRODUCTION.—Any person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery

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