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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 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 5236 | Discontinuance of storage facilities and transfer of distilled spirits | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5236 | 26 U.S.C. § 5236 | 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/s5236 | data/legal/raw/us/code/title-26/usc26.xml | 9b039c839d1b70d68fde7bace2c7f9ac4087fe3eac4bc990c1b25f259beba428 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | f7b830b80c9ca76dbf5109c74a1e5857e106486209b792091465b67c1b536cd3 | 2026-07-04 | official |
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26 U.S.C. § 5236 - Discontinuance of storage facilities and transfer of distilled spirits
Text
When the Secretary finds any facilities for the storage of distilled spirits on bonded premises to be unsafe or unfit for use, or the spirits contained therein subject to great loss or wastage he may require the discontinuance of the use of such facilities and require the spirits contained therein to be transferred to such other storage facilities as he may designate. Such transfer shall be made at such time and under such supervision as the Secretary may require and the expense of the transfer shall be paid by the owner or the warehouseman of the distilled spirits. Whenever the owner of such distilled spirits or the warehouseman fails to make such transfer within the time prescribed, or to pay the just and proper expense of such transfer, as ascertained and determined by the Secretary, such distilled spirits may be seized and sold by the Secretary in the same manner as goods are sold on distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the cost and expenses of such sale and removal, and the balance paid over to the owner of such distilled spirits.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1369; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Prior ProvisionsProvisions similar to those comprising this section were contained in prior section 5252, act Aug. 16, 1954, ch. 736, 68A Stat. 649, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.