during the calendar year which were imported into the United States by such importer, and (II) to all importers does not exceed the 6,000,000 barrels to which the reduced tax rate applies, (ii) procedures that allow the election of a brewer to assign and an importer to receive the reduced tax rate provided under this paragraph, (iii) requirements that the brewer provide any information as the Secretary determines necessary and appropriate for purposes of carrying out this paragraph, and (iv) procedures that allow for revocation of eligibility of the brewer and the importer for the reduced tax rate provided under this paragraph in the case of any erroneous or fraudulent information provided under clause (iii) which the Secretary deems to be material to qualifying for such reduced rate. (C) Controlled group For purposes of this section, any importer making an election described in subparagraph (B)(ii) shall be deemed to be a member of the controlled group of the brewer, as described under paragraph (5). . (d) Controlled group and single taxpayer rules Subsection (a) of section 5051 , as amended by this section, is amended— (1) in paragraph (2)— (A) by striking subparagraph (B), and (B) by redesignating subparagraph (C) as subparagraph (B), and (2) by adding at the end the following new paragraph: (5) Controlled group and single taxpayer rules (A) In general Except as provided in subparagraph (B), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) and the 2,000,000 barrel quantity specified in paragraph (2)(A) shall be applied to the controlled group, and the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) and the 60,000 barrel quantity specified in paragraph (2)(A) shall be apportioned among the brewers who are members of such group in such manner as the Secretary or their delegate shall by regulations prescribe. For purposes of the preceding sentence, the term controlled group has the meaning assigned to it by subsection (a) of section 1563, except that