§ 5311. Detention of containers
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/usc/title-26/section-5311A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375.)
Connections6 cite this · traces to 2
Cited by 6 sections
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7 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1375
- act Aug. 16, 1954, ch. 736
- 68A Stat. 658
- Pub. L. 85–859
- 68A Stat. 638
- section 210(a)(1) of Pub. L. 85–859
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§ 5311
Detention of containers
C.F.R.×3
Fed. Reg.×2
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1375
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 658
Pub. L.Pub. L. 85–859
Cites 9 · showing 7Cited by 6 across 3 sources