
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5311]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
     Subchapter E--General Provisions Relating to Distilled Spirits
 
                   PART III--MISCELLANEOUS PROVISIONS
 
Sec. 5311. Detention of containers

    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, Sec. 201, Sept. 2, 1958, 72 Stat. 
1375.)


                            Prior Provisions

    A prior section 5311, act Aug. 16, 1954, ch. 736, 68A Stat. 658, 
related to importation of alcohol for industrial purposes, prior to the 
general revision of this chapter by Pub. L. 85-859. See section 5232 of 
this title.
    Provisions similar to those comprising this section were contained 
in prior section 5211, act Aug. 16, 1954, ch. 736, 68A Stat. 638, prior 
to the general revision of this chapter by Pub. L. 85-859.


                             Effective Date

    Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-
859, set out as a note under section 5001 of this title.
