There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 - 5891)
Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER (§§ 5001 - 5692)
Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors (§§ 5601 - 5692)
Part I - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED... (§§ 5601 - 5615)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors PART I - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS |
Contains | sections 5601 to 5615 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 5601 - Criminal penalties
- Section 5602 - Penalty for tax fraud by distiller
- Section 5603 - Penalty relating to records, returns and reports
- Section 5604 - Penalties relating to marks, brands, and containers
- Section 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- Section 5606 - Penalty relating to containers of distilled spirits
- Section 5607 - Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- Section 5608 - Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- Section 5609 - Destruction of unregistered stills, distilling apparatus, equipment, and materials
- Section 5610 - Disposal of forfeited equipment and material for distilling
- Section 5611 - Release of distillery before judgment
- Section 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises
- Section 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law
- Section 5614 - Burden of proof in cases of seizure of spirits
- Section 5615 - Property subject to forfeiture
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