FEDERAL · 26 U.S.C. · Chapter Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
Forfeiture of distilled spirits not closed, marked, or branded as required by law
26 U.S.C. § 5613
Title26 — Internal Revenue Code
ChapterSubchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
PartI
This text of 26 U.S.C. § 5613 (Forfeiture of distilled spirits not closed, marked, or branded as required by law) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 5613.
Text
(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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Related
United States v. Edwards
441 F.2d 749 (Fifth Circuit, 1971)
United States v. Fred Boston
330 F.2d 937 (Second Circuit, 1964)
United States v. Cardell Newton
434 F.2d 163 (Second Circuit, 1971)
Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 21, 1958, 72 Stat. 1404; amended Pub. L. 98–369, div. A, title IV, §454(c)(12)(A), (B), July 18, 1984, 98 Stat. 822.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5613, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for distilling during prohibited hours, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title.
Provisions similar to those comprising this section were contained in prior sections 5639 and 5640, act Aug. 16, 1954, ch. 736, 68A Stat. 691, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1984—Pub. L. 98–369, §454(c)(12)(B), substituted "closed" for "stamped" in section catchline.
Subsec. (b). Pub. L. 98–369, §454(c)(12)(A), amended subsec. (b) generally, substituting provisions relating to forfeitures of containers without closures for provisions relating to forfeitures of unstamped containers.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.
Prior Provisions
A prior section 5613, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for distilling during prohibited hours, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title.
Provisions similar to those comprising this section were contained in prior sections 5639 and 5640, act Aug. 16, 1954, ch. 736, 68A Stat. 691, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1984—Pub. L. 98–369, §454(c)(12)(B), substituted "closed" for "stamped" in section catchline.
Subsec. (b). Pub. L. 98–369, §454(c)(12)(A), amended subsec. (b) generally, substituting provisions relating to forfeitures of containers without closures for provisions relating to forfeitures of unstamped containers.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.
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Bluebook (online)
26 U.S.C. § 5613, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5613.