
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: 26USC5610]

 
                     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. 5610. Disposal of forfeited equipment and material for 
        distilling
        
    All boilers, stills, or other vessels, tools and implements, used in 
distilling or processing, and forfeited under any of the provisions of 
this chapter, and all condemned material, together with any engine or 
other machinery connected therewith, and all empty barrels, and all 
grain or other material suitable for fermentation or distillation, shall 
be sold at public auction or otherwise disposed of as the court in which 
forfeiture was recovered shall in its discretion direct.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1404; 
amended Pub. L. 96-39, title VIII, Sec. 807(a)(54), July 26, 1979, 93 
Stat. 289.)


                            Prior Provisions

    A prior section 5610, act Aug. 16, 1954, ch. 736, 68A Stat. 685, 
related to penalty for using unregistered materials for producing 
spirits, prior to the general revision of this chapter by Pub. L. 85-
859. See section 5603 of this title.
    Provisions similar to those comprising this section were contained 
in prior section 5622, act Aug. 16, 1954, ch. 736, 68A Stat. 687, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1979--Pub. L. 96-39 substituted ``or processing'' for ``or 
rectifying''.


                    Effective Date of 1979 Amendment

    Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 
of Pub. L. 96-39, set out as a note under section 5001 of this title.
