26 USC 5610: Disposal of forfeited equipment and material for distilling
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26 USC 5610: Disposal of forfeited equipment and material for distilling Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to LiquorsPART I-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

§5610. Disposal of forfeited equipment and material for distilling

All boilers, stills, or other vessels, tools and implements, used in distilling or processing, and forfeited under any of the provisions of this chapter, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for fermentation or distillation, shall be sold at public auction or otherwise disposed of as the court in which forfeiture was recovered shall in its discretion direct.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1404 ; amended Pub. L. 96–39, title VIII, §807(a)(54), July 26, 1979, 93 Stat. 289 .)


Editorial Notes

Prior Provisions

A prior section 5610, act Aug. 16, 1954, ch. 736, 68A Stat. 685 , related to penalty for using unregistered materials for producing spirits, prior to the general revision of this chapter by Pub. L. 85–859. See section 5603 of this title.

Provisions similar to those comprising this section were contained in prior section 5622, act Aug. 16, 1954, ch. 736, 68A Stat. 687 , prior to the general revision of this chapter by Pub. L. 85–859.


Statutory Notes and Related Subsidiaries

Amendments

1979-Pub. L. 96–39 substituted "or processing" for "or rectifying".

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.