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 J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

26 U.S.C. § 5613

Forfeiture of distilled spirits not closed, marked, or branded as required by law

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(a) Unmarked or unbranded casks or packages

All distilled spirits found in any cask or package required by this chapter or any regulation issued pursuant thereto to bear a mark, brand, or identification, which cask or package is not marked, branded, or identified in compliance with this chapter and regulations issued pursuant thereto, shall be forfeited to the United States.

(b) Containers without closures

All distilled spirits found in any container which is required by this chapter to bear a closure or other device and which does not bear a closure or other device in compliance with this chapter shall be forfeited to the United States.

(Added Pub. L. 85–859, title II, § 201, Sept. 21, 1958, 72 Stat. 1404; amended Pub. L. 98–369, div. A, title IV, § 454(c)(12)(A), (B), July 18, 1984, 98 Stat. 822.)Editorial NotesPrior Provisions

A prior section 5613, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for distilling during prohibited hours, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title.

Provisions similar to those comprising this section were contained in prior sections 5639 and 5640, act Aug. 16, 1954, ch. 736, 68A Stat. 691, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1984—Pub. L. 98–369, § 454(c)(12)(B), substituted “closed” for “stamped” in section catchline.

Subsec. (b). Pub. L. 98–369, § 454(c)(12)(A), amended subsec. (b) generally, substituting provisions relating to forfeitures of containers without closures for provisions relating to forfeitures of unstamped containers.

Statutory Notes and Related SubsidiariesEffective Date of 1984 Amendment

Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.

Notes of Decisions
Cited in 3 cases, 1964–1971 · leading case: United States v. Fred Boston, 330 F.2d 937 (2d Cir. 1964).
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United States v. Fred Boston, 330 F.2d 937 (2d Cir. 1964). “§§ 7608 (a) (4) and 7321 give revenue agents power to make a seizure, without a search warrant, of property subject to forfeiture to the United States, as was the non-taxpaid distilled spirits under 26 U.S.C. § 5613 (b), apart from the incidence of the search to a lawful arrest.”
United States v. Edwards, 441 F.2d 749 (5th Cir. 1971). “26 U.S.C.A. § 5613 (a) and § 5613(b); United States v.”
United States v. Cardell Newton, 434 F.2d 163 (2d Cir. 1971). “In accordance with usual practice the agents destroyed all the seized property, see 26 U.S.C. § 5613 (b), except for samples drawn from each jug.”
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