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26 U.S.C. § 5610 — Disposal of forfeited equipment and material for distilling
Federal law — U.S. Code and appendices · legal_authorities
All boilers, stills, or other vessels, tools and implements, used in distilling or processing, and forfeited under any of the provisions of this chapter, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for fermentation or distillation, shall be sold at public auction or otherwise disposed of as the court in which forfeiture was recovered shall in its discretion direct.
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Stable record: federal_law:legal_authorities:record_usc_c53d6a251a9418e58c526bde
Source file: Laws/federal/codes/united-states-code/title-26/section-5610-disposal-of-forfeited-equipment-and-material-for-distilling--53edab842c.md
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Passage SHA-256: df0f9c33637827b07d29f554117a02df38b39f090e9fde6b8551454fee0ff618
Source location: Title 26, Chapter 51, § 5610; chapter-051-distilled-spirits-wines-and-beer.md
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All boilers, stills, or other vessels, tools and implements, used in distilling or processing, and forfeited under any of the provisions of this chapter, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for fermentation or distillation, shall be sold at public auction or otherwise disposed of as the court in which forfeiture was recovered shall in its discretion direct.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Fraudulent noncompliance** Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall—
(1) fail to keep any such document or to make required entries therein; or
(2) make any false entry in such document; or
(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or
(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
(5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.
**(b) Failure to comply** Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall—
(1) fail to keep any such document or to make required entries therein; or
(2) make any false entry in such document; or
(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or
(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
(5) fail to refuse to preserve or produce a
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5603
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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Federal law — U.S. Code and appendices · legal_authorities
The following property shall be forfeited to the United States:
(1) **Unregistered still or distilling apparatus** — Every still or distilling apparatus not registered as required by section 5179, together with all personal property in the possession or custody or under the control of the person required by section 5179 to register the still or distilling apparatus, and found in the building or in any yard or inclosure connected with the building in which such still or distilling apparatus is set up; and
(2) **Distilling apparatus removed without notice or set up without notice** — Any still, boiler, or other vessel to be used for the purpose of distilling—
(A) which is removed without notice having been given when required by section 5101(a)(1), or
(B) which is set up without notice having been given when required by section 5101(a)(2); and
(3) **Distilling without giving bond or with intent to defraud** — Whenever any person carries on the business of a distiller without having given bond as required by law or gives any false, forged, or fraudulent bond; or engages in or carries on the business of a distiller with intent to defraud the United States of the tax on the distilled spirits distilled by him, or any part thereof; or after the time fixed in the notice declaring his intention to suspend work, filed under section 5221(a), carries on the business of a distiller on the premises covered by such notice, or has mash, wort, or beer on such premises, or on any premises connected therewith, or has in his possession or under his control any mash, wort, or beer, with intent to distill the same on such premises—
(A) all distilled spirits or wines, and all stills or other apparatus fit or intended to be used for the distillation or rectification of spirits, or
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5615
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Federal law — U.S. Code and appendices · legal_authorities
Page 3243
TITLE 26—INTERNAL REVENUE CODE
§ 5610
any distilled spirits, or fraudulently claims any
greater allowance or drawback than the tax ac-
tually paid or determined thereon, shall forfeit
and pay to the Government of the United States
triple the amount wrongfully and fraudulently
sought to be obtained, and shall be imprisoned
not more than 5 years; and every owner, agent,
or master of any vessel or other person who
knowingly aids or abets in the fraudulent collec-
tion or fraudulent attempts to collect any draw-
back upon, or knowingly aids or permits any
fraudulent change in the spirits so shipped, shall
be fined not more than $5,000, or imprisoned not
more than 3 years, or both, and the ship or ves-
sel on board of which such shipment was made
or pretended to be made shall be forfeited to the
United States, whether a conviction of the mas-
ter or owner be had or otherwise, and pro-
ceedings may be had in admiralty by libel for
such forfeiture.
(b) Unlawful relanding
Every person who, with intent to defraud the
United States, relands within the jurisdiction of
the United States any distilled spirits which
have been shipped for exportation under the pro-
visions of this chapter, or who receives such re-
landed distilled spirits, and every person who
aids or abets in such relanding or receiving of
such spirits, shall be fined not more than $5,000,
or imprisoned not more than 3 years, or both;
and all distilled spirits so relanded, together
with the vessel from which the same were re-
landed within the jurisdiction of the United
States, and all vessels, vehicles, or aircraft used
in relanding and removing such distilled spirits,
shall be forfeited to the United States.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1403;
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5610
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