§ 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises

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(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.

(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.)

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U.S. Code

§ 5615
Property subject to forfeiture

statutes-at-large

Public Law 96–39
To approve and implement the trade agreements negotiated under the Trade Act of 1974, and for other purposes

Notices
Notice of petition for exemption received

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U.S. Code

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Pub. L. 85–859, title II, § 201
72 Stat. 1404
Pub. L. 96–39, title VIII, § 807(a)(55)
93 Stat. 289
act Aug. 16, 1954, ch. 736
68A Stat. 685
Pub. L. 85–859
68A Stat. 688
Pub. L. 96–39
section 810 of Pub. L. 96–39
Pub. L. 96–39, title VIII, § 808(c)(1)
93 Stat. 291

Citation graph

cites case law

§ 5612

Forfeiture of taxpaid distilled spirits remaining on bonded premises

Stat.×2

Fed. Reg.×1

U.S.C.×1

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1404

Pub. L.Pub. L. 96–39, title VIII, § 807(a)(55)

Stat.93 Stat. 289

Actact Aug. 16, 1954, ch. 736

Cites 16 · showing 9Cited by 4 across 3 sources