(a) In general Subsection (a) of section 5555 is amended by adding at the end the following: For calendar quarters beginning after December 31, 2017, and before January 1, 2020, the Secretary shall permit a person to employ a unified system for any records, statements, and returns required to be kept, rendered, or made under this section for any beer produced in the brewery for which the tax imposed by section 5051 has been determined, including any beer which has been removed for consumption on the premises of the brewery. . (b) Effective date The amendments made by this section shall apply to any calendar quarters beginning after December 31, 2017. 13805. Transfer of beer between bonded facilities (a) In general Section 5414 is amended— (1) by striking Beer may be removed and inserting (a) In general .—Beer may be removed , and (2) by adding at the end the following: (b) Transfer of beer between bonded facilities (1) In general Beer may be removed from one brewery to another bonded brewery, without payment of tax, and may be mingled with beer at the receiving brewery, subject to such conditions, including payment of the tax, and in such containers, as the Secretary by regulations shall prescribe, which shall include— (A) any removal from one brewery to another brewery belonging to the same brewer, (B) any removal from a brewery owned by one corporation to a brewery owned by another corporation when— (i) one such corporation owns the controlling interest in the other such corporation, or (ii) the controlling interest in each such corporation is owned by the same person or persons, and (C) any removal from one brewery to another brewery when— (i) the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and (ii) the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax. (2) Transfer of liability for tax