FEDERAL · 26 U.S.C. · Chapter Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
Forfeiture for flagrant and willful removal of beer without taxpayment
26 U.S.C. § 5673
Title26 — Internal Revenue Code
ChapterSubchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
PartIII
This text of 26 U.S.C. § 5673 (Forfeiture for flagrant and willful removal of beer without taxpayment) 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. § 5673.
Text
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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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.
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.
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Bluebook (online)
26 U.S.C. § 5673, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5673.