Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5611

Release of distillery before judgment

Official textgovinfo.govlast amended

Any distillery or distilling apparatus seized on any premises qualified under this chapter, for any violation of law, may, in the discretion of the court, be released before final judgment to a receiver appointed by the court to operate such distillery or apparatus. Such receiver shall give bond, which shall be approved in open court, with corporate surety, for the full appraised value of all the property seized, to be ascertained by three competent appraisers designated and appointed by the court. Funds obtained from such operation shall be impounded as the court shall direct pending such final judgment.

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Nearby sections (25 sections)
  1. 5561 · Exemptions to meet the requirements of the national defense
  2. 5562 · Exemptions from certain requirements in cases of disaster
  3. 5601 · Criminal penalties
  4. 5602 · Penalty for tax fraud by distiller
  5. 5603 · Penalty relating to records, returns, and reports
  6. 5604 · Penalties relating to marks, brands, and containers
  7. 5605 · Penalty relating to return of materials used in the manufacture…
  8. 5606 · Penalty relating to containers of distilled spirits
  9. 5607 · Penalty and forfeiture for unlawful use, recovery, or…
  10. 5608 · Penalty and forfeiture for fraudulent claims for export drawback…
  11. 5609 · Destruction of unregistered stills, distilling apparatus,…
  12. 5610 · Disposal of forfeited equipment and material for distilling
  13. 5611 · Release of distillery before judgment
  14. 5612 · Forfeiture of taxpaid distilled spirits remaining on bonded…
  15. 5613 · Forfeiture of distilled spirits not closed, marked, or branded…
  16. 5614 · Burden of proof in cases of seizure of spirits
  17. 5615 · Property subject to forfeiture
  18. 5661 · Penalty and forfeiture for violation of laws and regulations…
  19. 5662 · Penalty for alteration of wine labels
  20. 5663 · Cross reference
  21. 5671 · Penalty and forfeiture for evasion of beer tax and fraudulent…
  22. 5672 · Penalty for failure of brewer to comply with requirements and to…
  23. 5673 · Forfeiture for flagrant and willful removal of beer without…
  24. 5674 · Penalty for unlawful production or removal of beer
  25. 5675 · Penalty for intentional removal or defacement of brewer's marks…
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