
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: 26USC5609]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
 Subchapter J--Penalties, Seizures, and Forfeitures Relating to Liquors
 
   PART I--PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO 
      DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
 
Sec. 5609. Destruction of unregistered stills, distilling 
        apparatus, equipment, and materials
        

(a) General

    In the case of seizure elsewhere than on premises qualified under 
this chapter of any unregistered still, distilling or fermenting 
equipment or apparatus, or distilling or fermenting material, for any 
offense involving forfeiture of the same, where it shall be 
impracticable to remove the same to a place of safe storage from the 
place where seized, the seizing officer is authorized to destroy the 
same. In the case of seizure, other than on premises qualified under 
this chapter or in transit thereto or therefrom, of any distilled 
spirits on which the tax has not been paid or determined, for any 
offense involving forfeiture of the same, the seizing officer is 
authorized to destroy the distilled spirits forthwith. Any destruction 
under this subsection shall be in the presence of at least one credible 
witness. The seizing officer shall make such report of said seizure and 
destruction and take such samples as the Secretary may require.

(b) Claims

    Within 1 year after destruction made pursuant to subsection (a) the 
owner of, including any person having an interest in, the property so 
destroyed may make application to the Secretary for reimbursement of the 
value of such property. If the claimant establishes to the satisfaction 
of the Secretary that--
        (1) such property had not been used in violation of law; or
        (2) any unlawful use of such property had been without his 
    consent or knowledge,

the Secretary shall make an allowance to such claimant not exceeding the 
value of the property destroyed.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1403; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, 
related to penalty in connection to return of materials used in the 
manufacture of distilled spirits, prior to the general revision of this 
chapter by Pub. L. 85-859. See section 5605 of this title.
    Provisions similar to those comprising this section were contained 
in prior section 5623, act Aug. 16, 1954, ch. 736, 68A Stat. 687, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Subsecs. (a), (b). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.
