Browse Arkansas Code titles and sections
26 U.S.C. § 5612 — Forfeiture of taxpaid distilled spirits remaining on bonded premises
Federal law — U.S. Code and appendices · legal_authorities
**(a) General** No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found.
**(b) Exceptions** Subsection (a) shall not apply in the case of—
(1) distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or
(2) distilled spirits returned to bonded premises in accordance with the provisions of section 5215.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5612
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 0c3e9458f023efa4a97cfbdcf6abfbfe6b9b2891741758cd5ba0a53f295a37b0. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_f574a3299cd74d6526639ad5
Source file: Laws/federal/codes/united-states-code/title-26/section-5612-forfeiture-of-taxpaid-distilled-spirits-remaining-on-bonded-premises--3e813c8883.md
Pages: Not recorded – Not recorded
Passage SHA-256: 2604fd3aea91f8081964c7825e2fb16a7f9ae9e7d4ef1dbb8db234158bf4d1ed
Source location: Title 26, Chapter 51, § 5612; chapter-051-distilled-spirits-wines-and-beer.md
Stored source content
**(a) General** No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found.
**(b) Exceptions** Subsection (a) shall not apply in the case of—
(1) distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or
(2) distilled spirits returned to bonded premises in accordance with the provisions of section 5215.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 94–455, title XIX, §§ 1905(a)(16), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834, related to the bottling of distilled spirits in bond.
A prior section 5233, act Aug. 16, 1954, ch. 736, 68A Stat. 644, made a cross reference provision to establishment of bottling in bond department, prior to the general revision of this chapter by Pub. L. 85–859.
Provisions similar to those comprising subsecs. (a) to (d) and (e)(1) of section 5233 added by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366, were contained in prior section 5243(a) to (c), (g), act Aug. 16, 1954, ch. 736, 68A Stat. 645, as amended by Pub. L. 85–859, title II, § 206(c), Sept. 2, 1958, 72 Stat. 1431.
#### Effective Date of Repeal
Repeal effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as an Effective Date of 1979 Amendment note under [section 5001 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5001&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5233
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5687
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Collection by return** The taxes on distilled spirits, wines, and beer shall be collected on the basis of a return. The Secretary shall, by regulation, prescribe the period or event for which such return shall be filed, the time for filing such return, the information to be shown in such return, and the time for payment of such tax.
**(b) Exceptions** Notwithstanding the provisions of subsection (a), any taxes imposed on, or amounts to be paid or collected in respect of, distilled spirits, wines, and beer under—
(1) section 5001(a)(4), (5), or (6),
(2) section 5006(c) or (d),
(3) section 5041(f),
(4) section 5043(a)(3),
(5) section 5054(a)(3) or (4), or
(6) section 5505(a),
shall be immediately due and payable at the time provided by such provisions (or if no specific time for payment is provided, at the time the event referred to in such provision occurs). Such taxes and amounts shall be assessed and collected by the Secretary on the basis of the information available to him in the same manner as taxes payable by return but with respect to which no return has been filed.
**(c) Import duties** The internal revenue taxes imposed by this part shall be in addition to any import duties unless such duties are specifically designated as being in lieu of internal revenue tax.
**(d) Time for collecting tax on distilled spirits, wines, and beer**
(1) **In general** — Except as otherwise provided in this subsection, in the case of distilled spirits, wines, and beer to which this part applies (other than subsection (b) of this section) which are withdrawn under bond for deferred payment of tax, the last day for payment of such tax shall be the 14th day after the last day of the semimonthly period during which the withdrawal occurs.
(2) **Imported articles** — In t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5061
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3244
TITLE 26—INTERNAL REVENUE CODE
§ 5611
Editorial Notes
PRIOR PROVISIONS
A prior section 5610, act Aug. 16, 1954, ch. 736, 68A
Stat. 685, related to penalty for using unregistered ma-
terials for producing spirits, prior to the general revi-
sion of this chapter by Pub. L. 85–859. See section 5603
of this title.
Provisions similar to those comprising this section
were contained in prior section 5622, act Aug. 16, 1954,
ch. 736, 68A Stat. 687, prior to the general revision of
this chapter by Pub. L. 85–859.
AMENDMENTS
1979—Pub. L. 96–39 substituted ‘‘or processing’’ for
‘‘or rectifying’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see
section 810 of Pub. L. 96–39, set out as a note under sec-
tion 5001 of this title.
§ 5611. Release of distillery before judgment
Any distillery or distilling apparatus seized on
any premises qualified under this chapter, for
any violation of law, may, in the discretion of
the court, be released before final judgment to a
receiver appointed by the court to operate such
distillery or apparatus. Such receiver shall give
bond, which shall be approved in open court,
with corporate surety, for the full appraised
value
of
all
the
property
seized,
to
be
ascertained by three competent appraisers des-
ignated and appointed by the court. Funds ob-
tained from such operation shall be impounded
as the court shall direct pending such final judg-
ment.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1404.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5611, act Aug. 16, 1954, ch. 736, 68A
Stat. 685, related to penalty for using false weights and
measures, prior to the general revision of this chapter
by Pub.
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5612
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.