Amendment of Subsection (a)
Pub. L. 116–260, div. EE, title I, § 107(b)(1), (2), Dec. 27, 2020, 134 Stat. 3046, 3047, provided that, applicable to beer removed after Dec. 31, 2022, subsection (a) of this section is amended by adding at the end the following new paragraph:
(6) Refunds in lieu of reduced rates for foreign production removed after December 31, 2022
(A) In general
In the case of any barrels of beer which have been produced outside the United States and imported into the United States, if such barrels of beer are removed after December 31, 2022—
(i) paragraph (1)(A)(i) shall not apply, and
(ii) the amount determined under subparagraph (B) shall be allowed as a refund, determined for periods not less frequently than quarterly, to the importer in the same manner as if such amount were an overpayment of tax imposed by this section.
(B) Amount of refund
The amount determined under this subparagraph with respect to any importer for any period is an amount equal to the sum of—
(i) excess (if any) of—
(I) the amount of tax imposed under this section on barrels of beer referred to in subparagraph (A) which were removed during such period, over
(II) the amount of tax which would have been imposed under this section on such barrels of beer if this section were applied without regard to this paragraph, plus
(ii) the amount of interest which would be allowed and paid on an overpayment of tax at the overpayment rate established under section 6621(a)(1) (without regard to the second sentence thereof) were such rate applied to the excess (if any) determined under clause (i) for the number of days in the filing period for which the refund under this paragraph is being determined.
(C) Application of rules related to elections and assignments
Subparagraph (A)(ii) shall apply only if the importer is an electing importer under paragraph (4) and the barrels of beer have been assigned to the importer pursuant to such paragraph.
(D) Rules for refunds within 90 days
For purposes of refunds allowed under this paragraph, section 6611(e) shall be applied by substituting “90 days” for “45 days” each place it appears.
See 2020 Amendment note below.
Editorial Notes
Prior Provisions
A prior section 5051, act Aug. 16, 1954, ch. 736, 68A Stat. 611, as amended by acts Mar. 30, 1955, ch. 18, § 3(a)(8), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a)(8), 70 Stat. 66; Mar. 29, 1957, Pub. L. 85–12, § 3(a)(6), 71 Stat. 9; June 30, 1958, Pub. L. 85–475, § 3(a)(6), 72 Stat. 259, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2020—Subsec. (a)(1). Pub. L. 116–260, § 106(b)(1), amended par. (1) generally. Prior to amendment, par. (1) consisted of subpars. (A) to (D) relating to imposition of tax on beer, rate of such tax, special rule for beer removed between Dec. 31, 2017, and Jan. 1, 2021, and size of a barrel, respectively.
Subsec. (a)(1)(A)(i)(II). Pub. L. 116–260, § 106(b)(3)(A), inserted “but only if the importer is an electing importer under paragraph (4) and the barrels have been assigned to the importer pursuant to such paragraph” after “during the calendar year”.
Subsec. (a)(2)(A). Pub. L. 116–260, § 106(b)(2), inserted “$3.50 a barrel” before “rate” in heading and substituted “$3.50” for “$7 ($3.50 in the case of beer removed after December 31, 2017, and before January 1, 2021)” in text.
Subsec. (a)(4)(A). Pub. L. 116–260, § 106(b)(3)(B)(i), substituted “paragraph (1)(A)” for “paragraph (1)(C)”.
Subsec. (a)(4)(B). Pub. L. 116–260, § 106(b)(3)(B)(ii), substituted “The Secretary, after consultation with the Secretary of the Department of Homeland Security,” for “The Secretary” in introductory provisions.
Subsec. (a)(5). Pub. L. 116–260, § 106(b)(4), substituted “paragraph (1)(A)(i)” for “paragraph (1)(C)(i)” wherever appearing.
Subsec. (a)(5)(C). Pub. L. 116–260, § 110(a), substituted “under a license” for “marketed under a similar brand, license”.
Subsec. (a)(6). Pub. L. 116–260, § 107(b)(1), added par. (6).
2019—Subsec. (a)(1)(C), (2)(A). Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020” in introductory provisions of subsec. (a)(1)(C) and in subsec. (a)(2)(A).
2017—Subsec. (a)(1). Pub. L. 115–97, § 13802(a), amended par. (1) generally. Prior to amendment, text read as follows: “A tax is hereby imposed on all beer brewed or produced, and removed for consumption or sale, within the United States, or imported into the United States. Except as provided in paragraph (2), the rate of such tax shall be $18 for every barrel containing not more than 31 gallons and at a like rate for any other quantity or for fractional parts of a barrel.”
Subsec. (a)(1)(C)(i)(II). Pub. L. 115–97, § 13802(c)(1), inserted “but only if the importer is an electing importer under paragraph (4) and the barrels have been assigned to the importer pursuant to such paragraph” after “during the calendar year”.
Subsec. (a)(2)(A). Pub. L. 115–97, § 13802(b), in heading, struck out “$7 a barrel” before “rate” and in text, inserted “($3.50 in the case of beer removed after December 31, 2017, and before January 1, 2020)” after “$7”.
Subsec. (a)(2)(B), (C). Pub. L. 115–97, § 13802(d)(1), redesignated subpar. (C) as (B) and struck out former subpar. (B) which related to application of barrel quantity to controlled groups.
Subsec. (a)(4). Pub. L. 115–97, § 13802(c)(2), added par. (4).
Subsec. (a)(5). Pub. L. 115–97, § 13802(d)(2), added par. (5).
1990—Subsec. (a)(1). Pub. L. 101–508, § 11201(c)(1), substituted “$18” for “$9”.
Subsec. (a)(2)(C). Pub. L. 101–508, § 11201(c)(2), added subpar. (C).
1978—Subsec. (c). Pub. L. 95–458 added subsec. (c).
1976—Subsec. (a). Pub. L. 94–529 reduced the excise tax on beer for small brewers to $7 per barrel on the first 60,000 barrels produced in the United States and removed for sale or consumption or sale during the calendar year, the reduced rate to be applicable only to brewers producing no more than 2 million barrels of beer in a calendar year, and inserted provision that if several brewers are members of a controlled group, the 2–million barrel limit is to be applied to the controlled group and the 60,000–barrel limit is to be apportioned among the members of the controlled group in accordance with Treasury Department regulations promulgated by the Secretary or his delegate.
1965—Subsec. (a). Pub. L. 89–44 struck out sentence providing for the imposition on and after July 1, 1965, of a tax of $8 in lieu of the tax imposed by the section.
1964—Subsec. (a). Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964”.
1963—Subsec. (a). Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963”.
1962—Subsec. (a). Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962”.
1961—Subsec. (a). Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961”.
1960—Subsec. (a). Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960”.
1959—Subsec. (a). Pub. L. 86–75 substituted “July 1, 1960” for “July 1, 1959”.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Pub. L. 116–260, div. EE, title I, § 106(b)(5), Dec. 27, 2020, 134 Stat. 3042, provided that:
“The amendments made by this subsection [amending this section] shall apply to beer removed after December 31, 2020.”
Pub. L. 116–260, div. EE, title I, § 107(b)(2), Dec. 27, 2020, 134 Stat. 3047, provided that:
“The amendment made by this subsection [amending this section] shall apply to beer removed after December 31, 2022.”
Amendment by section 110(a) of Pub. L. 116–260 applicable to beer, wine, and distilled spirits removed after Dec. 31, 2020, see section 110(d) of div. EE of Pub. L. 116–260, set out as a note under section 5001 of this title.
Effective Date of 1976 Amendment
Pub. L. 94–529, § 2, Oct. 17, 1976, 90 Stat. 2486, provided that:
“The amendment made by the first section of this Act [amending this section] shall take effect on the first day of the first calendar year which begins after the date of the enactment of this Act [Oct. 17, 1976].”
Floor Stocks Taxes on Distilled Spirits, Wine, and Beer
Imposition of tax on beer, exception for small domestic producers, exception for certain small wholesale or retail dealers, credit against tax, liability for tax and method of payment, controlled groups, other laws applicable, and definitions, see section 11201(e) of Pub. L. 101–508, set out as a note under section 5001 of this title.
