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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors · § 5673

§ 5673. Forfeiture for flagrant and willful removal of beer without taxpayment

125 words·~1 min read·/usc/title-26/section-5673

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For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408.)
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5 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1408
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 696
  • Pub. L. 85–859
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§ 5673
Forfeiture for flagrant and willful removal of beer without taxpayment
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1408
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 696
Pub. L.Pub. L. 85–859
Cites 5Cited by 0 across 0 sources
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