Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5610
Disposal of forfeited equipment and material for distilling
Official textgovinfo.govlast amended
All boilers, stills, or other vessels, tools and implements, used in distilling or processing, and forfeited under any of the provisions of this chapter, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for fermentation or distillation, shall be sold at public auction or otherwise disposed of as the court in which forfeiture was recovered shall in its discretion direct.
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Nearby sections (25 sections)
- 5560 · Other provisions applicable
- 5561 · Exemptions to meet the requirements of the national defense
- 5562 · Exemptions from certain requirements in cases of disaster
- 5601 · Criminal penalties
- 5602 · Penalty for tax fraud by distiller
- 5603 · Penalty relating to records, returns, and reports
- 5604 · Penalties relating to marks, brands, and containers
- 5605 · Penalty relating to return of materials used in the manufacture…
- 5606 · Penalty relating to containers of distilled spirits
- 5607 · Penalty and forfeiture for unlawful use, recovery, or…
- 5608 · Penalty and forfeiture for fraudulent claims for export drawback…
- 5609 · Destruction of unregistered stills, distilling apparatus,…
- 5610 · Disposal of forfeited equipment and material for distilling
- 5611 · Release of distillery before judgment
- 5612 · Forfeiture of taxpaid distilled spirits remaining on bonded…
- 5613 · Forfeiture of distilled spirits not closed, marked, or branded…
- 5614 · Burden of proof in cases of seizure of spirits
- 5615 · Property subject to forfeiture
- 5661 · Penalty and forfeiture for violation of laws and regulations…
- 5662 · Penalty for alteration of wine labels
- 5663 · Cross reference
- 5671 · Penalty and forfeiture for evasion of beer tax and fraudulent…
- 5672 · Penalty for failure of brewer to comply with requirements and to…
- 5673 · Forfeiture for flagrant and willful removal of beer without…
- 5674 · Penalty for unlawful production or removal of beer