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26 U.S.C. § 5311 — Detention of containers
Federal law — U.S. Code and appendices · legal_authorities
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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Source location: Title 26, Chapter 51, § 5311; chapter-051-distilled-spirits-wines-and-beer.md
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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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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Transfer to distilled spirits plant without payment of tax** Distilled spirits imported or brought into the United States in bulk containers may, under such regulations as the Secretary shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant without payment of the internal revenue tax imposed on such distilled spirits. The person operating the bonded premises of the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into the United States, shall thereupon be relieved of his liability for such tax.
**(b) Withdrawals, etc.** Distilled spirits transferred pursuant to subsection (a)—
(1) may be redistilled or denatured only if of 185 degrees or more of proof, and
(2) may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.
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Federal law — U.S. Code and appendices · legal_authorities
Distilled spirits in the process of production in a distilled spirits plant may be held prior to the production gauge only for so long as is reasonably necessary to complete the process of production. Under such regulations as the Secretary shall prescribe, all distilled spirits produced in a distilled spirits plant shall be gauged and a record made of such gauge within a reasonable time after the production thereof has been completed. The proprietor shall, pursuant to such production gauge and in accordance with such regulations as the Secretary shall prescribe, make appropriate entry for—
(1) deposit of such spirits on bonded premises for storage or processing;
(2) withdrawal upon determination of tax as authorized by law;
(3) withdrawal under the provisions of section 5214; and
(4) transfer for redistillation under the provisions of section 5223.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5211
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Federal law — U.S. Code and appendices · legal_authorities
Page 3210
TITLE 26—INTERNAL REVENUE CODE
§ 5311
(d) Closures
The immediate container of distilled spirits
withdrawn from bonded premises, or from cus-
toms custody, on determination of tax shall
bear a closure or other device which is designed
so as to require breaking in order to gain access
to the contents of such container. The preceding
sentence shall not apply to containers of bulk
distilled spirits.
(e) Penalty
For penalty for violation of this section, see sec-
tion 5606.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1374; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
96–39, title VIII, § 807(a)(41), July 26, 1979, 93 Stat.
287; Pub. L. 98–369, div. A, title IV, § 454(b), (c)(9),
July 18, 1984, 98 Stat. 820, 821.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5301, act Aug. 16, 1954, ch. 736, 68A
Stat. 654, related to establishment of industrial alcohol
plants, prior to the general revision of this chapter by
Pub. L. 85–859. See sections 5171(a), (b)(1), 5172, 5173(a),
(b) of this title.
Provisions similar to those comprising subsecs. (a),
(c), and (d) of this section were contained in prior sec-
tion 5214, act Aug. 16, 1954, ch. 736, 68A Stat. 639, prior
to the general revision of this chapter by Pub. L. 85–859.
A prior section 5302, act Aug. 16, 1954, ch. 736, 68A
Stat. 645, related to the establishment of industrial al-
cohol warehouses, prior to the general revision of this
chapter by Pub. L. 85–859. See sections 5171(a), (b)(1),
5172, 5173(a), (c), 5178(a)(3)(A), (B), 5201(a), and 5206(a) of
this title.
A prior section 5303, act Aug. 16, 1954, ch. 736, 68A
Stat. 655, related to establishment of industrial alcohol
denaturing plants, prior to the general revision o
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5311
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