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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5613 26 U.S.C. § 5613 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5613 data/legal/raw/us/code/title-26/usc26.xml eb92610f6d22766c4c132705a25527b5a95c05fc220564c0972d491ceb235ab7 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 8802543f567ca451ba07a1a8dbc9838d462a76ae8695ac17a7da69c1e99e8c80 2026-07-04 official
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26 U.S.C. § 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law

Text

(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. 85859, title II, § 201, Sept. 21, 1958, 72 Stat. 1404; amended Pub. L. 98369, div. A, title IV, § 454(c)(12)(A), (B), July 18, 1984, 98 Stat. 822.)

Notes

Editorial Notes

Prior ProvisionsA 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. 85859. 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. 85859.

Amendments1984—Pub. L. 98369, § 454(c)(12)(B), substituted “closed” for “stamped” in section catchline. Subsec. (b). Pub. L. 98369, § 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 Subsidiaries

Effective Date of 1984 AmendmentAmendment by Pub. L. 98369 effective July 1, 1985, see section 456(b) of Pub. L. 98369, set out as an Effective Date note under section 5101 of this title.