26Title 26The US tax code, read & explained

26 U.S.C. § 5613

§ 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law

121 words · amended 1 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1958 by the Technical Amendments Act of 1958. Last changed July 18, 1984 by the Deficit Reduction Act of 1984.

Every change, newest first (2)
  1. July 18, 1984Deficit Reduction Act of 1984
  2. September 21, 1958Technical Amendments Act of 1958 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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.