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

26 U.S.C. § 5612

Forfeiture of taxpaid distilled spirits remaining on bonded premises

Official textgovinfo.govlast amended

# (a) General

No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found.

# (b) Exceptions

Subsection (a) shall not apply in the case of— (1) distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or (2) distilled spirits returned to bonded premises in accordance with the provisions of section 5215.

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Nearby sections (25 sections)
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  2. 5601 · Criminal penalties
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  5. 5604 · Penalties relating to marks, brands, and containers
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  12. 5611 · Release of distillery before judgment
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  14. 5613 · Forfeiture of distilled spirits not closed, marked, or branded…
  15. 5614 · Burden of proof in cases of seizure of spirits
  16. 5615 · Property subject to forfeiture
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  18. 5662 · Penalty for alteration of wine labels
  19. 5663 · Cross reference
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  21. 5672 · Penalty for failure of brewer to comply with requirements and to…
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  25. 5676 · [§5676. Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A),…
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