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

26 U.S.C. § 5613

Forfeiture of distilled spirits not closed, marked, or branded as required by law

Official textgovinfo.govlast amended

# (a)

Unmarked or unbranded casks or packages All distilled spirits found in any cask or package required by this chapter or any regulation issued pursuant thereto to bear a mark, brand, or identification, which cask or package is not marked, branded, or identified in compliance with this chapter and regulations issued pursuant thereto, shall be forfeited to the United States.

# (b)

Containers without closures All distilled spirits found in any container which is required by this chapter to bear a closure or other device and which does not bear a closure or other device in compliance with this chapter shall be forfeited to the United States.

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Nearby sections (25 sections)
  1. 5601 · Criminal penalties
  2. 5602 · Penalty for tax fraud by distiller
  3. 5603 · Penalty relating to records, returns, and reports
  4. 5604 · Penalties relating to marks, brands, and containers
  5. 5605 · Penalty relating to return of materials used in the manufacture…
  6. 5606 · Penalty relating to containers of distilled spirits
  7. 5607 · Penalty and forfeiture for unlawful use, recovery, or…
  8. 5608 · Penalty and forfeiture for fraudulent claims for export drawback…
  9. 5609 · Destruction of unregistered stills, distilling apparatus,…
  10. 5610 · Disposal of forfeited equipment and material for distilling
  11. 5611 · Release of distillery before judgment
  12. 5612 · Forfeiture of taxpaid distilled spirits remaining on bonded…
  13. 5613 · Forfeiture of distilled spirits not closed, marked, or branded…
  14. 5614 · Burden of proof in cases of seizure of spirits
  15. 5615 · Property subject to forfeiture
  16. 5661 · Penalty and forfeiture for violation of laws and regulations…
  17. 5662 · Penalty for alteration of wine labels
  18. 5663 · Cross reference
  19. 5671 · Penalty and forfeiture for evasion of beer tax and fraudulent…
  20. 5672 · Penalty for failure of brewer to comply with requirements and to…
  21. 5673 · Forfeiture for flagrant and willful removal of beer without…
  22. 5674 · Penalty for unlawful production or removal of beer
  23. 5675 · Penalty for intentional removal or defacement of brewer's marks…
  24. 5676 · [§5676. Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A),…
  25. 5681 · Penalty relating to signs
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