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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 III - Penalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing
Sec. 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment
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| 26 U.S.C. § 5673 (2017) |
| §5673. Forfeiture for flagrant and willful removal of beer without taxpayment |
|
For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof. |
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(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1408.) |
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PRIOR PROVISIONS
A prior section 5673, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. |
| 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 III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING Sec. 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment |
| section 5673 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 72 Stat. 1408 |
| Public Law 85-859 |
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