27 C.F.R. Subpart O—Beer Purchased From Another Brewer
Title 27 - Alcohol, Tobacco Products and Firearms
(a) A brewer may obtain beer in barrels and kegs, finished and ready for sale from another brewer. The purchasing brewer may furnish the producing brewer barrels and kegs marked with the purchasing brewer's name and location. The producing brewer shall pay the tax as provided in subpart K of this part. (b) A brewer may not purchase taxpaid or tax determined beer from another brewer in bottles or cans which bear the name and address of the purchasing brewer. (Sec. 201, Pub. L. 85–859, 72 Stat. 1389, as amended (26 U.S.C. 5413)) A brewer who engages in the business of purchasing beer for resale is required to possess a wholesaler's or importer's basis permit under the provisions of section 3(c) of the Federal Alcohol Administration Act and Part 1 of this chapter.
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart O—Beer Purchased From Another Brewer
§ 25.231 Finished beer.
§ 25.232 Basic permit.
