
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: 26USC5614]

 
                     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. 5614. Burden of proof in cases of seizure of spirits

    Whenever seizure is made of any distilled spirits found elsewhere 
than on the premises of a distilled spirits plant, or than in any 
warehouse authorized by law, or than in the store or place of business 
of a wholesale liquor dealer, or than in transit from any one of said 
places; or of any distilled spirits found in any one of the places 
aforesaid, or in transit therefrom, which have not been received into or 
sent out therefrom in conformity to law, or in regard to which any of 
the entries required by law, or regulations issued pursuant thereto, to 
be made in respect of such spirits, have not been made at the time or in 
the manner required, or in respect to which any owner or person having 
possession, control, or charge of said spirits, has omitted to do any 
act required to be done, or has done or committed any act prohibited in 
regard to said spirits, the burden of proof shall be upon the claimant 
of said spirits to show that no fraud has been committed, and that all 
the requirements of the law in relation to the payment of the tax have 
been complied with.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 
1405.)


                            Prior Provisions

    A prior section 5614, act Aug. 16, 1954, ch. 736, 68A Stat. 685, 
related to penalty and forfeiture for removal of spirits during 
prohibited hours, prior to the general revision of this chapter by Pub. 
L. 85-859. See sections 5687 and 7301 of this title.
    Provisions similar to those comprising this section were contained 
in prior section 5649, act Aug. 16, 1954, ch. 736, 68A Stat. 694, prior 
to the general revision of this chapter by Pub. L. 85-859.
