26 U.S.C. § 5612 — Forfeiture of taxpaid distilled spirits re-

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. L. 85–859. See section 5603 of this title. Provisions similar to those comprising this section were contained in prior section 5624, act Aug. 16, 1954, ch. 736, 68A Stat. 688, prior to the general revision of this chapter by Pub. L. 85–859. § 5612. Forfeiture of taxpaid distilled spirits re- maining on bonded premises (a) General No distilled spirits on which tax has been paid or determined shall be stored or allowed to re- main 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 prem- ises in accordance with the provisions of sec- tion 5215. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1404; amended Pub. L. 96–39, title VIII, § 807(a)(55), July 26, 1979, 93 Stat. 289.) Editorial Notes PRIOR PROVISIONS A prior section 5612, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using material or re- moving spirits without supervision, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title. Provisions similar to those comprising subsec. (a) of this section were contained in prior section 5625, act Aug. 16, 1954, ch. 736, 68A Stat. 688, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1979—Subsec. (b). Pub. L. 96–39 redesignated subpars. (2) and (3) as (1) and (2), respectively, and struck out former subpars. (1) and (4) which excepted distilled spir- its which were bottled in bond under section 5233 of this title and which were returned to bonded premises for rebottling, relabeling, or restamping in accordance with subsec. (d) of section 5233, and excepted such spir- its, held on bonded premises, on which the tax had be- come payable by operation of law, but on which the tax had not been paid. 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. SUSPENSION OF SUBSECTION (a) DURING 1980 Pub. L. 96–39, title VIII, § 808(c)(1), July 26, 1979, 93 Stat. 291, set out as a note under section 5061 of this title, provided that subsec. (a) of this section was not to apply during 1980. § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law (a) Unmarked or unbranded casks or packages All distilled spirits found in any cask or pack- age required by this chapter or any regulation issued pursuant thereto to bear a mark, brand, or identification, which cask or package is not marked, branded, or identified in compliance with this chapter and regulations issued pursu- ant thereto, shall be forfeited to the United States. (b) Containers without closures All distilled spirits found in any container which is required by this chapter to bear a clo- sure or other device and which does not bear a closure or other device in compliance with this chapter shall be forfeited to the United States. (Added Pub. L. 85–859, title II, § 201, Sept. 21, 1958, 72 Stat. 1404; amended Pub. L. 98–369, div. A, title IV, § 454(c)(12)(A), (B), July 18, 1984, 98 Stat. 822.) Editorial Notes PRIOR PROVISIONS A prior section 5613, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for distilling during pro- hibited hours, prior to the general revision of this chap- ter by Pub. L. 85–859. See section 5687 of this title. Provisions similar to those comprising this section were contained in prior sections 5639 and 5640, act Aug. 16, 1954, ch. 736, 68A Stat. 691, prior to the general revi- sion of this chapter by Pub. L. 85–859. AMENDMENTS 1984—Pub. L. 98–369, § 454(c)(12)(B), substituted ‘‘closed’’ for ‘‘stamped’’ in section catchline.