Illinois Compiled Statutes 235 ILCS 5/8-10.5 – Beer production quantity reporting
Current as of: 2024 | Check for updates
|
Other versions
(a) As used in this Section:
“Directly” means that a licensed distributor was not used in the transaction.
“Final packaging container” means the last vessel in which beer is held before (i) consumption by an individual on the brewer’s licensed premises; (ii) being placed in a keg, bottle, or can for consumption by an individual; or (iii) being removed for additional fermentation and aging in a cask or barrel.
(b) A brewer who is a class 1 brewer, class 2 brewer, class 3 brewer, or brew pub licensee shall accurately measure the quantity of beer transferred into its final packaging container to determine the brewer’s tax liability by converting beer production into the amount of beer sold and to ensure compliance with any production or self-distribution quantity limitations under this Act applicable to the class 1 brewer, class 2 brewer, class 3 brewer, or brew pub. The measurement shall comply with 27 C.F.R. § 25.41 and 27 C.F.R. § 25.42. Any brewer subject to this Section shall file, on the same date as the brewer files similar reports with the U.S. Department of the Treasury’s Tobacco and Alcohol Tax and Trade Bureau, with the Department and State Commission a report of their use of water along with their “Brewer’s Report of Operations” filed with the U.S. Department of Treasury’s Alcohol and Tobacco Tax and Trade Bureau and shall maintain and produce for examination and inspection by the Department and the State Commission utility bills for water for 3 years along with their “Brewer’s Report of Operations” filed with the U.S. Department of Treasury’s Alcohol and Tobacco Tax and Trade Bureau. The Department, in cooperation with the State Commission, may audit on an annual basis the amount a class 1 brewer, class 2 brewer, class 3 brewer, or brew pub licensee produces to determine compliance with this Act.
(c) A brewer’s failure to comply with this Section shall result in the State Commission issuing a fine or suspending or revoking the brewer’s license.
“Directly” means that a licensed distributor was not used in the transaction.
Terms Used In Illinois Compiled Statutes 235 ILCS 5/8-10.5
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See Illinois Compiled Statutes 5 ILCS 70/1.36
- State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
“Final packaging container” means the last vessel in which beer is held before (i) consumption by an individual on the brewer’s licensed premises; (ii) being placed in a keg, bottle, or can for consumption by an individual; or (iii) being removed for additional fermentation and aging in a cask or barrel.
(b) A brewer who is a class 1 brewer, class 2 brewer, class 3 brewer, or brew pub licensee shall accurately measure the quantity of beer transferred into its final packaging container to determine the brewer’s tax liability by converting beer production into the amount of beer sold and to ensure compliance with any production or self-distribution quantity limitations under this Act applicable to the class 1 brewer, class 2 brewer, class 3 brewer, or brew pub. The measurement shall comply with 27 C.F.R. § 25.41 and 27 C.F.R. § 25.42. Any brewer subject to this Section shall file, on the same date as the brewer files similar reports with the U.S. Department of the Treasury’s Tobacco and Alcohol Tax and Trade Bureau, with the Department and State Commission a report of their use of water along with their “Brewer’s Report of Operations” filed with the U.S. Department of Treasury’s Alcohol and Tobacco Tax and Trade Bureau and shall maintain and produce for examination and inspection by the Department and the State Commission utility bills for water for 3 years along with their “Brewer’s Report of Operations” filed with the U.S. Department of Treasury’s Alcohol and Tobacco Tax and Trade Bureau. The Department, in cooperation with the State Commission, may audit on an annual basis the amount a class 1 brewer, class 2 brewer, class 3 brewer, or brew pub licensee produces to determine compliance with this Act.
(c) A brewer’s failure to comply with this Section shall result in the State Commission issuing a fine or suspending or revoking the brewer’s license.