2018 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51 - Distilled Spirits, Wines, and Beer
Subchapter E - General Provisions Relating to Distilled Spirits
Part III - Miscellaneous Provisions
Sec. 5311 - Detention of containers
| 26 U.S.C. § 5311 (2018) |
| §5311. Detention of containers |
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It shall be lawful for any internal revenue officer to detain any container, containing or supposed to contain, distilled spirits, wines, or beer, when he has reason to believe that the tax imposed by law on such distilled spirits, wines, or beer has not been paid or determined as required by law, or that such container is being removed in violation of law; and every such container may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the officer to whom such detention is to be reported. |
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(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1375.) |
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PRIOR PROVISIONS
A prior section 5311, act Aug. 16, 1954, ch. 736, 68A Stat. 658, related to importation of alcohol for industrial purposes, prior to the general revision of this chapter by Pub. L. 85–859. See section 5232 of this title. Provisions similar to those comprising this section were contained in prior section 5211, act Aug. 16, 1954, ch. 736, 68A Stat. 638, prior to the general revision of this chapter by Pub. L. 85–859. EFFECTIVE DATESection effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title. |
| United States Code, 2018 Edition, 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 E - General Provisions Relating to Distilled Spirits PART III - MISCELLANEOUS PROVISIONS Sec. 5311 - Detention of containers |
| section 5311 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 72 Stat. 1375 |
| Public Law 85-859 |
