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2017 US Code
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
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
sections 5601 to 5615 |
2017 |
January 12, 2018 |
No |
standard |
- Table of Contents
- Front Matter
- Sec. 5601 - Criminal penalties
- Sec. 5602 - Penalty for tax fraud by distiller
- Sec. 5603 - Penalty relating to records, returns and reports
- Sec. 5604 - Penalties relating to marks, brands, and containers
- Sec. 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- Sec. 5606 - Penalty relating to containers of distilled spirits
- Sec. 5607 - Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- Sec. 5608 - Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- Sec. 5609 - Destruction of unregistered stills, distilling apparatus, equipment, and materials
- Sec. 5610 - Disposal of forfeited equipment and material for distilling
- Sec. 5611 - Release of distillery before judgment
- Sec. 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises
- Sec. 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law
- Sec. 5614 - Burden of proof in cases of seizure of spirits
- Sec. 5615 - Property subject to forfeiture
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