
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: 26USC5612]

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

(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, Sec. 201, Sept. 2, 1958, 72 Stat. 1404; 
amended Pub. L. 96-39, title VIII, Sec. 807(a)(55), July 26, 1979, 93 
Stat. 289.)


                            Prior Provisions

    A prior section 5612, act Aug. 16, 1954, ch. 736, 68A Stat. 685, 
related to penalty for using material or removing spirits without 
supervision, prior to the general revision of this chapter by Pub. L. 
85-859. See section 5687 of this title.
    Provisions similar to those comprising subsec. (a) of this section 
were contained in prior section 5625, act Aug. 16, 1954, ch. 736, 68A 
Stat. 688, prior to the general revision of this chapter by Pub. L. 85-
859.


                               Amendments

    1979--Subsec. (b). Pub. L. 96-39 redesignated subpars. (2) and (3) 
as (1) and (2), respectively, and struck out former subpars. (1) and (4) 
which excepted distilled spirits which were bottled in bond under 
section 5233 of this title and which were returned to bonded premises 
for rebottling, relabeling, or restamping in accordance with subsec. (d) 
of section 5233, and excepted such spirits, held on bonded premises, on 
which the tax had become payable by operation of law, but on which the 
tax had not been paid.


                    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.


                Suspension of Subsection (a) During 1980

    Pub. L. 96-39, title VIII, Sec. 808(c)(1), July 26, 1979, 93 Stat. 
291, set out as a note under section 5061 of this title, provided that 
subsec. (a) of this section was not to apply during 1980.
