26 U.S.C. § 5673 — Forfeiture for flagrant and willful removal of beer without taxpayment

FEDERAL · 26 U.S.C. · Chapter 51

Forfeiture for flagrant and willful removal of beer without taxpayment

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER·Subch. J·Pt. III

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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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.

26 U.S.C. § 5673 (Forfeiture for flagrant and willful removal of beer without taxpayment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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History

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1408.)

Editorial Notes

Editorial Notes

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.