U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter E— General Provisions Relating to Distilled Spirits › Part PART III— MISCELLANEOUS PROVISIONS

26 U.S.C. § 5311

Detention of containers

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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.

Notes of Decisions
Cited in 3 cases, 1997–2008 · leading case: Ali v. Fed. Bureau of Prisons, 552 U.S. 214 (2008).
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Ali v. Fed. Bureau of Prisons, 552 U.S. 214 (2008). · cites it 2× “§ 1499 (a) (authorizing customs agents to examine and detain imported merchandise); § 1595a(c)(3) (authorizing customs *846 officials to detain merchandise introduced contrary to law); 26 U.S.C. § 5311 (authorizing internal revenue officers to detain containers containing…”
Banfi Prods. Corp. v. United States, 40 Fed. Cl. 107 (Fed. Cl. 1997). · cites it 2× “§ 205 and 26 U.S.C. §§ 5311 , 7301-7302. In written responses to questions posed by the House of Representatives Committee on Government Operations on May 28, 1986, which were included in the joint exhibits submitted in the above-captioned ease, William Drake, then Deputy…”
Bronco Wine Co. v. United States Dep't of Treasury, 997 F. Supp. 1318 (E.D. Cal. 1997). · cites it 3× “The detention order was issued pursuant to 26 U.S.C. § 5311 . On October 10, 1996, the BATF released the detained wine, but issued a formal warning to Bronco and its bottling companies that any further bottling of Rutherford Vineyards wine or sales in interstate or foreign…”
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