Current through Pub. L. 119-100Open in workspace

§ 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises

(a) General

No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found.

(b) Exceptions

Subsection (a) shall not apply in the case of—

(1) distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or

(2) distilled spirits returned to bonded premises in accordance with the provisions of section .

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1404; amended Pub. L. 96–39, title VIII, § 807(a)(55), July 26, 1979, 93 Stat. 289.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5612

Source: decipher.legal/usc/26/5612 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)